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Note added at 12 hrs (2024-01-25 08:40:08 GMT)
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In short, an "Associate Concern" refers to a business or entity in which another organization has a significant but not controlling ownership interest, typically ranging from 20% to 50%. The term signifies a level of influence that falls between a subsidiary (controlled entity) and a simple investment. The reporting entity applies the equity method to account for its investment in the associate concern.





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Note added at 12 hrs (2024-01-25 08:41:43 GMT)
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