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2011-12-08: Impairment of investments in associates
Key reminders for year end
Existing economic conditions and uncertainty increase the risk of investors having to recognize an impairment loss for interests held in associates and joint ventures accounted for by the equity method. In this memorandum, we provide key reminders for complying with requirements in IAS 28, Investments in Associates.
Of further interest
- For an indepth analysis of the most notable financial reporting developments, read our bi-annual review, Financial Reporting Release.
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