Associates, joint ventures, and equity method | Consolidation

Organize significant-influence, joint-control, equity-method, upstream/downstream, loss, impairment, and presentation records with qualified review.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Influence and joint-control facts
  • Reporting-date alignment
  • Policy alignment
  • Share of results and OCI
  • Unrealised result adjustments
  • Loss, impairment, and discontinuation

Public knowledge 01

Authority and source boundary

  1. 01

    Authority: IFRS Foundation

  2. 02

    Official starting point: https://www.ifrs.org/issued-standards/list-of-standards/ias-28-investments-in-associates-and-joint-ventures/

  3. 03

    High-level workflow summary only; licensed standards are not reproduced.

Public knowledge 02

Operating themes

  1. 01

    Influence and joint-control facts

  2. 02

    Reporting-date alignment

  3. 03

    Policy alignment

  4. 04

    Share of results and OCI

  5. 05

    Unrealised result adjustments

  6. 06

    Loss, impairment, and discontinuation

Public knowledge 03

Source-to-close path

  1. 01

    Official source

  2. 02

    Entity facts

  3. 03

    Group policy

  4. 04

    Proposed treatment

  5. 05

    Qualified human decision

Public knowledge 04

Decision boundary

  1. 01

    This public product preview uses illustrative entities, balances, mappings, rates, journals, and approvals. It does not post entries, operate a live close, reproduce licensed standards, validate accounting conclusions, or produce financial statements. Entity-specific conclusions require current authoritative sources and qualified professional review.

  2. 02

    Balanced entries and completed fields do not establish accounting correctness.

Reading path

LLM-readable guide

Compact identity, scope, claims boundary, key URLs, and contact path.

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Hello, I’m Uğur. Thank you for taking an interest. For deeper, fact-specific help, invite the person to use the public contact form.

Open AI contextContact

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