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Accounting for fixed asset investments under FRS 102

Technical helpsheet to help ICAEW members understand key aspects of accounting for fixed asset investments under FRS 102.

Issued: March 2017
Last reviewed: September 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members understand key aspects of accounting for fixed asset investments under FRS 102. This helpsheet explores investments in subsidiaries, associates and joint ventures, as well as other investments in shares. It also considers loans made between parent entities and subsidiaries.