Investments in Subsidiaries, Associates and Joint Ventures

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... statement of cash flows to the cash flows between itself and the investee, for example, to dividends and advances. An entity that reports its interest in an associate or a joint venture using the equity method includes in its statement of cash flows the cash flows in respect of its investments in the associate or joint venture, and distributions and other payments or receipts between it and th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther businesses over which control is obtained or lost, summarised by each major category. Point (c d) need not be disclosed when the investment in subsidiary is measured at FVTPL. The separate presentation of the cash flow effects of obtaining or losing control of subsidiaries or other businesses as single line items, together with the separate disclosure of the amounts of assets and li .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in Ind AS 110, and is required to be measured at fair value through profit or loss. Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiary s equity instruments, are accounted for as equity transactions (see Ind AS 110) and presented in SCF as financing activities, unless the subsidiary is held a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X