IFRScommunity.com

Hi All,
Please help me with accounting treatment for investments in other entities, Entity A has invested with ownership of 19% in entity B, 10% in entity C. It is not a significant influence (20-50%) as the ownership is less than 20% and equity method cannot be applied in this case.
1. So how can I treat these items in the financial statements.
2. what if entity B and C pay dividends to entity A and how this can be booked under IFRS ? .

Thanks for help in advance.

As Equity instruments under IFRS9, FVTPL or OCI (under option).

Dividends should be recorded in P&L

maybe it is significant influence even though you have 19%, so you have a seat on the board, , or other influential factor?

I have already assessed, it is not a significant influence.

as per Leo then, probably depending on what you're planning to do with it