[George]

Hello from Cyprus
Thanks for your quick replay

as my understating we threat the associate as a deemed disposal(in fair value) we add it the cost of the investment (goodwill) and if there is any change in fair value we Dr/Cr retain earnings and if there is election for OCI we make it trough OCI.

e.g 25% of A Inc 20m

at the control day the value is 25m

Cost for the additional 45 % 60m

so it will be

Goodwill
Cost of 45% 60m
Cost of 25% 25m

and at the working for parent

Profit on revaluation (25-20) 5m

thanks in advise

[George]

Mr John

thanks

it was very helpful

regards

George

[George]

thanks

regards

George

[Author]

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