IAS 28 § 22 reclassification at loss of significant influence
Investor's equity-method investee dilutes its stake below the significant-influence threshold (20 %). IAS 28 § 22 requires reclassification with fair-value remeasurement; one-off P&L impact.
- Expected outcome
- see narrative
- Procedures
- 0
- Standard refs
- 0
- Catalog version
- 0.14
Investor's equity-method investee dilutes its stake below the significant-influence threshold (20 %). IAS 28 § 22 requires reclassification with fair-value remeasurement; one-off P&L impact.