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Investee

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

Separate Financial Statement

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

Significant Influence Over an Investee

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

EMA

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

Equity Method Accounting

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

Variable Returns

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

Control of an Investee

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

Associate

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