the ultimate or any intermediate pa

the ultimate or any intermediate parent of the investor produces consolidated financial statements available for public use that comply with International Financial Reporting Standards.
Applying the equity method of accounting
Basic principle. Under the equity method of accounting, an equity investment is initially recorded at cost and is subsequently adjusted to reflect the investor's share of the net profit or loss of the associate. [IAS 28.11]
Distributions and other adjustments to carrying amount. Distributions received from the investee reduce the carrying amount of the investment. Adjustments to the carrying amount may also be required arising from changes in the investee's other comprehensive income that have not been included in profit or loss (for example, revaluations). [IAS 28.11]
Potential voting rights. Although potential voting rights are considered in deciding whether significant influence exists, the investor's share of profit or loss of the investee and of changes in the investee's equity is determined on the basis of present ownership interests. It should not reflect the possible exercise or conversion of potential voting rights. [IAS 28.12]
Implicit goodwill and fair value adjustments. On acquisition of the investment in an associate, any difference (whether positive or negative) between the cost of acquisition and the investor's share of the fair values of the net identifiable assets of the associate is accounted for like goodwill in accordance with IFRS 3 Business Combinations. Appropriate adjustments to the investor's share of the profits or losses after acquisition are made to account for additional depreciation or amortisation of the associate's depreciable or amortisable assets based on the excess of their fair values over their carrying amounts at the time the investment was acquired. [IAS 28.23]
Impairment. The impairment indicators in IAS 39 Financial Instruments: Recognition and Measurement, apply to investments in associates. [IAS 28.31] If impairment is indicated, the amount is calculated by reference to IAS 36 Impairment of Assets. The entire carrying amount of the investment is tested for impairment as a single asset, that is, goodwill is not tested separately. [IAS 28.33] The recoverable amount of an investment in an associate is assessed for each individual associate, unless the associate does not generate cash flows independently. [IAS 28.34]
Discontinuing the equity method. Use of the equity method should cease from the date that significant influence ceases. The carrying amount of the investment at that date should be regarded as a new cost basis. [IAS 28.18-19]
Transactions with associates. If an associate is accounted for using the equity method, unrealised profits and losses resulting from upstream (associate to investor) and downstream (investor to associate) transactions should be eliminated to the extent of the investor's interest in the associate. However, unrealised losses should not be eliminated to the extent that the transaction provides evidence of an impairment of the asset transferred. [IAS 28.22]
Date of associate's financial statements. In applying the equity method, the investor should use the financial statements of the associate as of the same date as the financial statements of the investor unless it is impracticable to do so. [IAS 28.24] If it is impracticable, the most recent available financial statements of the associate should be used, with adjustments made for the effects of any significant transactions or events occurring between the accounting period ends. However, the difference between the reporting date of the associate and that of the investor cannot be longer than three months. [IAS 28.25]
Associate's accounting policies. If the associate uses accounting policies that differ from those of the investor, the associate's financial statements should be adjusted to reflect the investor's accounting policies for the purpose of applying the equity method. [IAS 28.27]
Losses in excess of investment. If an investor's share of losses of an associate equals or exceeds its "interest in the associate", the investor discontinues recognising its share of further losses. The "interest in an associate" is the carrying amount of the investment in the associate under the equity method together with any long-term interests that, in substance, form part of the investor's net investment in the associate. [IAS 28.29] After the investor's interest is reduced to zero, additional losses are recognised by a provision (liability) only to the extent that the investor has incurred legal or constructive obligations or made payments on behalf of the associate. If the associate subsequently reports profits, the investor resumes recognising its share of those profits only after its share of the profits equals the share of losses not recognised. [IAS 28.30]
Partial disposals of associates. If an investor loses significant influence over an associate, it derecognises that associate and recognises in profit or loss the difference between the sum of the proceeds received and any retained interest, and the carrying amount of the investment in the associate at the date significant influence is lost.
Separate financial statements of the investor
Equity accounting is required in the separate financial statements of the investor even if consolidated accounts are not required, for example, because the investor has no subsidiaries. But equity accounting is not required where the investor would be exempt from preparing consolidated financial statements under IAS 27. In that circumstance, instead of equity accounting, the parent would account for the investment either (a) at cost or (b) in accordance with IAS 39.
Disclosure
The following disclosures are required: [IAS 28.37]
fair value of investments in associates for which there are published price quotations
summarised financial information of associates, including the aggregated amounts of assets, liabilities, revenues, and profit or loss
explanations when investments of less than 20% are accounted for by the equity method or when investments of more than 20% are not accounted for by the equity method
use of a reporting date of the financial statements of an associate that is different from that of the investor
nature and extent of any significant restrictions on the ability of associates to transfer funds to the investor in the form of cash dividends, or repayment of loans or advances
unrecognised share of losses of an associate, both for the period and cumulatively, if an investor has discontinued recognition of its share of losses of an associate
explanation of any associate is not accounted for using the equity method
summarised financia

Kết quả (Việt) 1:

the ultimate or any intermediate parent of the investor produces consolidated financial statements available for public use that comply with International Financial Reporting Standards.Applying the equity method of accountingBasic principle. Under the equity method of accounting, an equity investment is initially recorded at cost and is subsequently adjusted to reflect the investor's share of the net profit or loss of the associate. [IAS 28.11]Distributions and other adjustments to carrying amount. Distributions received from the investee reduce the carrying amount of the investment. Adjustments to the carrying amount may also be required arising from changes in the investee's other comprehensive income that have not been included in profit or loss (for example, revaluations). [IAS 28.11]Potential voting rights. Although potential voting rights are considered in deciding whether significant influence exists, the investor's share of profit or loss of the investee and of changes in the investee's equity is determined on the basis of present ownership interests. It should not reflect the possible exercise or conversion of potential voting rights. [IAS 28.12]Implicit goodwill and fair value adjustments. On acquisition of the investment in an associate, any difference (whether positive or negative) between the cost of acquisition and the investor's share of the fair values of the net identifiable assets of the associate is accounted for like goodwill in accordance with IFRS 3 Business Combinations. Appropriate adjustments to the investor's share of the profits or losses after acquisition are made to account for additional depreciation or amortisation of the associate's depreciable or amortisable assets based on the excess of their fair values over their carrying amounts at the time the investment was acquired. [IAS 28.23]Impairment. The impairment indicators in IAS 39 Financial Instruments: Recognition and Measurement, apply to investments in associates. [IAS 28.31] If impairment is indicated, the amount is calculated by reference to IAS 36 Impairment of Assets. The entire carrying amount of the investment is tested for impairment as a single asset, that is, goodwill is not tested separately. [IAS 28.33] The recoverable amount of an investment in an associate is assessed for each individual associate, unless the associate does not generate cash flows independently. [IAS 28.34]Discontinuing the equity method. Use of the equity method should cease from the date that significant influence ceases. The carrying amount of the investment at that date should be regarded as a new cost basis. [IAS 28.18-19]Giao dịch với nhân viên. Nếu một nhân viên là chiếm bằng cách sử dụng phương pháp vốn chủ sở hữu, nhận lợi nhuận và thua kết quả từ thượng nguồn (phó cho nhà đầu tư) và hạ lưu (nhà đầu tư liên kết) giao dịch của bạn nên được loại bỏ trong phạm vi của các nhà đầu tư quan tâm đến nhân viên. Tuy nhiên, nhận thiệt hại không nên được loại bỏ đến mức mà giao dịch cung cấp bằng chứng của một suy giảm của tài sản chuyển giao. [IAS 28.22]Ngày liên kết báo cáo tài chính. Trong việc áp dụng phương pháp vốn chủ sở hữu, các nhà đầu tư nên sử dụng các báo cáo tài chính của nhân viên theo cùng một ngày như báo cáo tài chính của các nhà đầu tư trừ khi nó là viển vông để làm như vậy. [IAS 28.24] Nếu nó là viển vông, báo cáo tài chính có sẵn gần đây nhất của nhân viên nên được sử dụng, với điều chỉnh được thực hiện cho những tác động của bất kỳ giao dịch đáng kể hoặc các sự kiện xảy ra giữa kỳ kế toán kết thúc. Tuy nhiên, sự khác biệt giữa ngày nhân viên, báo cáo và của các nhà đầu tư không thể dài hơn ba tháng. [IAS 28.25]Các chính sách kế toán của liên kết. Nếu nhân viên sử dụng chính sách kế toán khác nhau từ những người của các nhà đầu tư, báo cáo tài chính của liên kết nên được điều chỉnh để phản ánh chính sách kế toán của nhà đầu tư cho các mục đích của việc áp dụng phương pháp vốn chủ sở hữu. [IAS 28.27]Losses in excess of investment. If an investor's share of losses of an associate equals or exceeds its "interest in the associate", the investor discontinues recognising its share of further losses. The "interest in an associate" is the carrying amount of the investment in the associate under the equity method together with any long-term interests that, in substance, form part of the investor's net investment in the associate. [IAS 28.29] After the investor's interest is reduced to zero, additional losses are recognised by a provision (liability) only to the extent that the investor has incurred legal or constructive obligations or made payments on behalf of the associate. If the associate subsequently reports profits, the investor resumes recognising its share of those profits only after its share of the profits equals the share of losses not recognised. [IAS 28.30]Partial disposals of associates. If an investor loses significant influence over an associate, it derecognises that associate and recognises in profit or loss the difference between the sum of the proceeds received and any retained interest, and the carrying amount of the investment in the associate at the date significant influence is lost.Separate financial statements of the investorEquity accounting is required in the separate financial statements of the investor even if consolidated accounts are not required, for example, because the investor has no subsidiaries. But equity accounting is not required where the investor would be exempt from preparing consolidated financial statements under IAS 27. In that circumstance, instead of equity accounting, the parent would account for the investment either (a) at cost or (b) in accordance with IAS 39.DisclosureThe following disclosures are required: [IAS 28.37]fair value of investments in associates for which there are published price quotationssummarised financial information of associates, including the aggregated amounts of assets, liabilities, revenues, and profit or lossexplanations when investments of less than 20% are accounted for by the equity method or when investments of more than 20% are not accounted for by the equity methoduse of a reporting date of the financial statements of an associate that is different from that of the investornature and extent of any significant restrictions on the ability of associates to transfer funds to the investor in the form of cash dividends, or repayment of loans or advancesunrecognised share of losses of an associate, both for the period and cumulatively, if an investor has discontinued recognition of its share of losses of an associateexplanation of any associate is not accounted for using the equity methodsummarised financia