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Temporary joint control and significant influence (2003 revision) (para. BCZ17) |
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Severe long-term restrictions impairing ability to transfer funds to the investor (2003 revision) (para. BCZ18) |
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Non-coterminous year-ends (2003 revision) (para. BCZ19) |
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Exemption from applying the equity method: subsidiary of an investment entity (para. BCZ19A) |
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Exemption from applying the equity method: measuring an associate or joint venture at fair value (amendments issued in December 2016) (paras. BC19B-19I) |
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Exemptions from applying the equity method: partial use of fair value measurement of associates (paras. BC20-BC22) |
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Classification as held for sale (paras. BC23-BC27) |
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Discontinuing the use of the equity method ( paras. BC28-BC31) |
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Incorporation of SIC‑13 (paras. BC32-BC37) |
