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Sample Disclosure – Accounting Policy On Investment In Associates (26 August 2009)

Associates

An associate is an entity over which the Group and the Company have significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint [...]

Sample Disclosure – Accounting Policy On Associates (30 May 2009)

Associates

 

Associates are those [...]