In separate financial statements, an entity accounts for its investments in subsidiaries, joint ventures, and associates either (a) at cost; or (b) in accordance with IFRS 9.

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In separate financial statements, an entity has the option to account for its investments in subsidiaries, joint ventures, and associates either at cost or in accordance with IFRS 9 Financial Instruments, as per IAS 27 Separate Financial Statements.

In Separate Financial Statements, an Entity Accounts for Its Investments