Link with IFRS 9

Learning objectives

• Explain that a retained interest without significant influence is a financial asset whose fair value is its initial carrying amount.L4

Normative references

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

1 question

• Explain how a parent accounts for the interest it retains in its former subsidiary when it has neither significant influence nor joint control any longer, and how this differs from the treatment of an associate.L4