i). The investment is held as available for sale, than it would be accounted for the requirement of IFRS 5 [Assets held for sale and discount discontinued operation.
ii). If invested in a country in war and cant be controlled by the parent.
iii). If the investor is in itself a wholly owned subsidiary of another co. which prepares the consolidated financial statement.
Wilfykil answered the question on February 12, 2019 at 11:22
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Date posted: February 11, 2019. Answers (1)
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Date posted: February 11, 2019. Answers (1)