Examples of 'investments in associates' in a sentence

Meaning of "investments in associates"

This phrase is used in accounting and finance to refer to investments made by a company in other companies in which it has significant influence or control, but not full ownership. Associates, in this context, are typically entities in which the investing company holds between 20-50% of the voting rights. Investments in associates are accounted for using the equity method, where the investing company's share of the associate's profits or losses is recognized

How to use "investments in associates" in a sentence

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investments in associates
Investments in associates and joint ventures continued.
Goodwill on an acquisition of an associate is included in investments in associates.
Investments in associates comprised the following.
Statement of income from investments in associates.
Investments in associates and joint ventures break down as follows.
Accounting for investments in associates.
Investments in associates and joint ventures are accounted for under the equity method.
Included in investments in associates.
Investments in associates and joint ventures accounted for using the equity method.
The Group has no significant investments in associates.
Less investments in associates.
This Standard shall be applied in accounting for investments in associates.
Goodwill arising from investments in associates is classified as part of the investments in associates.
This Standard should be applied in accounting by an investor for investments in associates.
Investments in associates and joint ventures are accounted for using the equity method of accounting.

See also

Impact of UTA integration on investments in associates in Group consolidated financial statments.
Investments in associates An associate is an entity over which the Group has significant influence.
However, it does not apply to investments in associates held by.
Investments in associates Associates are those entities over which the Company has significant influence.
Result on the disposal of investments in associates 0 0.
Investments in associates The Group has the following investments in associates.
Dividends received from investments in associates 23.
Investments in associates and other investments in € millions.
Proceeds from the disposal of subsidiaries and investments in associates 9 6.
Investments in associates and joint ventures, net of cash acquired.
Impairment of property, plant and equipment, intangible assets, and investments in associates and joint ventures ;.
Equity-accounted investments in associates are initially recognised at cost acquisition, including any goodwill arising.
Non-current assets comprise goodwill, property, plant and equipment, intangible assets and investments in associates.
The fair value of investments in associates for which there are quoted market prices;.
LAS 28 outlines the accounting for investments in associates.
The Group 's investments in associates are initially recorded at cost.
Reported Capital Employed Total equity + related party borrowing + net financial debt - investments in associates 2.
Investments in associates Investments in associates are initially recorded at historical acquisition cost, including expenses.
The other equity investments ( 1 ) and investments in associates in the Holding segment ;.
Investments in associates and joint ventures ( continued ) ( a ) Joint ventures continued.
Amendment to LAS 28 Investments in associates and joint ventures.
Investments in associates and other non-current assets 45.
Share of Income ( loss ) from investments in associates 9.
The Group 's investments in associates are accounted for using the equity method of accounting.
D25 In paragraph C20 the amendments to paragraph 1 of IAS 28 Investments in Associates are amended as follows.
Movement of investments in associates Movements in investments in associates during 2010 are detailed as follows.
Amendments to LAS 28, Investments in associates and joint ventures ;.
Investments in associates and joint ventures 26 8.
Effect of disposal of investments in associates and joint ventures ( LAS 28 ).
Investments in associates net unrealized gains and losses of EUR 1 million 2016.
The movements in investments in associates in 2008 were as follows.
The investments in associates of $2.4 billion essentially represents Power Financial 's carrying value in Parjointco.
Accounting for investments in associates (see LAS 28, accounting for investments in associates);.

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