The Equity Method & Investments in Associates

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?

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

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?

What conditions must be met to classify an investment in an associate as held for sale?

Which factors indicate that an investor has significant influence over an investee?

How is an equity-method investment tested for impairment, and against what threshold?

After acquisition, how is the acquisition differential treated over time?

Under the equity method, what happens once the investment account is reduced to zero by the associate's losses?

When an FVTPL investment becomes a significant-influence investment, how is the switch to the equity method accounted for?

To treat an investee as an associate, must the investor actually exercise significant influence, or only be able to?

Under ASPE, what reporting options exist for an investment in an associate, and what is the restriction?

What is the acquisition differential in an equity-method investment?

Under the equity method, how is an impairment loss allocated, and is it reversible in later periods?

After losses stop being recognized (investment at zero), when does the investor resume recognizing its share of the associate's profits?

In an equity-method acquisition, what is goodwill?

If an investor holds other long-term interests in an associate (e.g., preferred shares, long-term notes), in what order are they written down for losses?

How are unrealized intercompany profits handled under the equity method?

What is an investment in an associate?

When an investor loses significant influence and switches from the equity method to fair value, how is the retained investment measured?

How is an investment in an associate classified as held for sale measured and presented?