1. Share in net assets/equity of joint ventures accounted for using the equity method

2. Under IPSAS 8, the interests in those activities are accounted for using the equity method.

3. Share of other recognised income and expense of entities accounted for using the equity method

4. the amount of investment in associates and joint ventures accounted for by the equity method; and

5. share of the profit or loss of associates and joint ventures accounted for using the equity method;

6. The equity method is a method of accounting whereby the investment is initially recorded at cost and adjusted thereafter for the post acquisition change in the investor

7. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets.