Financial investments and investments in associates - Table with overview of rules available?

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Jones473

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Has anybody made a table with balance sheet and P&L treatment for:
1. Financial investments (held for trading, available for sale and held to maturity tabell) for both debt and equity
2. Investments in associates
Could not find a simple table in the book with rules concerning these accounting treatments.
 
Thanks a lot man! Seen anything similar for investments in associates?
 
I was gonna make one for that too but realized it is rather straightforward. I’ll do one for associates as well these days and try to make as comprehensive as possible. Would be a good revision tool for meself also. Cheers.
 
So I did this in a jiffy and if there are improvements/corrections I would gladly update it.
 
Watch out in questions if subject has over 20 % but has not any significiant influence on entity whose shares holds (choosing members of MBO on assembly etc) or even if it has more than 50 % stocks but in fact doesn’t have control under associate IFRS 9 applies, shares are treated as ordinary financial asset as in row 1.
I found several such samples in Mock questions so read carefully. I remember in one of those, holder of 60%, old CEO says that nothing will change in management of entity since he is alive. In this question equity method did not apply than ordinary financial asset treatment, AFS.
 
krokodilizm wrote:
Regarding your first query
Click to expand...
You write that held-to-maturity is in the BS at amortized cost. But I read: “IFRS at fair value, GAAP at initial price paid. Usually = initial fair value.”
 
Technically if you paid for it in the open market it is assumed to be at fair value, so in that regard you can say everything is recorded at fair value on day one.
The table illustrates the subsequent year end treatments. In other words everything remains at fair value and only HTM is adjusted for amortization.
 
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