If investee shares are classified as "available-for-sale" by the investor company, then no significant influence is assumed.
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Q1: If company A accounts for its investment
Q2: Under the equity method, if the fair
Q3: An investor company can be considered to
Q5: IFRS uses the term 'associate' to describe
Q6: Financial statements of investee and investor companies
Q7: In addition to the ownership of a
Q8: Under the equity method, the investment account
Q9: When a passive investment is sold, the
Q10: Available-for-sale securities are those that management intends
Q11: Shareholders' equity of the investee company will
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