Under the equity method, how does the investor record its share of the associate's income and dividends?

When only part of an equity-method investment is sold, what cost basis is used for the gain, and what methods are prohibited?

How can another party's controlling interest affect whether a 30% holder has significant influence?

Under what circumstances might an investor holding less than 20% of voting shares still have significant influence?

What must be disclosed about investments in associates under IFRS 12?

What voting-share range is used as a guideline for significant influence, and is it a strict rule?

Why is the equity method said to follow the accrual basis of income measurement?