Equity accountingForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Equity accountingThis topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts November 8, 2019 at 10:42 am #551816 AnonymousInactiveTopics: 51Replies: 52☆☆If parent has 40% investment holding, in its “individual” financial statement, is this1) accounted as FVTOCI as per ifrs 9 2) equity accounted? November 8, 2019 at 4:50 pm #551847 Stephen WidbergKeymasterTopics: 15Replies: 3216☆☆☆☆☆Normally as FVTOCI or at cost. Equity accounting sometimes used if consolidated FS are not being preparedAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In