Subsidiaries, Associates and JV

Hi,

 

Are there any guidelines in IndAS which segregates investment interests in subsidiary, associates or joint ventures?

eg:

Subsidiary=>50%

Associate=>20-49%

Joint arrangement 50:50

Investment Interest <20% ?

 

Replies (1)
There are separate standards for each case you mentioned.
Ind AS 28, 110, 111,112

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