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Issue no. 36 | July 2019

Issue no. 36 | July 2019

One of the most common modes of investment by an investor in associates or joint ventures is by way of equity shares. An alternative mode of making...

One of the most common modes of investment by an investor in associates...

One of the most common modes of investment by an investor in associates or joint ventures is by way of equity shares. An alternative mode of making such investment other than equity shares include investment through preference shares. While preparing consolidated financial statements and applying equity method accounting, an investor would need to evaluate whether an investment through instruments other than equity shares would form part of the equity method accounting. Similarly, when preparing separate financial statements, the investor would need to determine whether such instruments form part of the ‘investment’ in associate/joint venture. In this edition of Accounting and Auditing Update (AAU), our article on this topic explains the accounting to be followed in separate as well as the consolidated financial statements of the parent in case an investment has been made through instruments other than equity shares in associates and joint ventures.

Recently, the Securities and Exchange Commission (SEC) adopted a final rule which adopts various amendments to modernise and simplify certain disclosure requirements in Regulation S-K. The amendments are applicable to public companies, including registered investment companies and registered investment advisers. Our article provides an overview of the amendments made to the Regulation S-K.

As is the case each month, we have also included a regular round-up of some recent regulatory updates in India and internationally.
 

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