The equity carrying amount of an investment will always be equal to the investor's proportional share of the net assets of the investee.

Name: The equity carrying amount of an investment will always be equal to the investor's proportional share of the net assets of the investee.
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The equity carrying amount of an investment may differ from the investor's proportional share of the net assets of the investee due to factors like goodwill, impairment, or other adjustments.

The Equity Carrying Amount of an Investment Will Always Be