Section 3051 — Investments

October 31, 2019

Applies to:

  • Investments subject to significant influence;
  • Subsidiaries accounted for using the equity method in accordance with Section 1591;
  • Interests in jointly controlled enterprises accounted for using the cost or equity method in accordance with Section 3056; and
  • The measurement and disclosure of certain other non-financial instrument investments (such as works of art and other tangible assets held for investment purposes).

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