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How to account for 15% shareholding

How is a 15% shareholding recognised in IFRS

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I am preparing accounts for a company which owns 15% of another entity.

How should this be recorded under IFRS?

As I understand there is no significant control as it is under 20% so not a nci or associate.

would it be an equity investment under ias 39?

how do I record this aswell as disclosure notes?

Any help would be great.



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Mike Cooper HJS
By mike_uk_1983
25th Apr 2019 12:55

I know I am replying a little while after the question so you may have already got your answer.

This would just be shown as equity investment as you state and as long as it is unlisted there is very little more to do.

There would be very little disclosure needed for for an entity that is not even considered an associate.

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