Link with IAS 28

Learning objectives

• Explain that the interest retained after loss of control becomes the cost of an associate accounted for using the equity method.L4

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Orme SA sells part of its holding in Pin SA and loses control; it keeps a 30% interest that gives it significant influence, whose fair value at the date of loss of control is 450,000 (case data). How does it account for the retained interest?L4