An entity in which another entity (an investor) places its investments, and by virtue of which the latter (the investor)...

A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...

An investor controls an investee when the former has power over the latter. Control is also manifested in the exposure...

An entity (investee) over which an investor can exercise significant influence (but not control, as is the case with a...