Inter-Company Investments (IFRS) Non-Strategic <20%IFRS 9 Strategic FVTPL•Report at FMV •Gains/Losses to Income FVTOCI •Report at FMV•Gains/Losses to OCI•Investment not held fortrading•Must choose at purchasedate•Cannot change•Cleared to R/E whensold Control >50% IFRS 10 •Definition of control •Report: Consolidated F/S •Record at cost or equity or FMV •Parent/subsidiary Joint Control IFRS 11 Significant Influence ≥20%-50% IAS28 •"Participate, but not control" •Possible indicators (IAS28.06.09) •"Associate" •Report: Equity Method Chapter 2Chapter 9Chapter 3-8
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