... amounts, together with the effects of including them, as additional information to its own financial statements.In the former case, the treatment will be as illustrated above. In the the latter ... the ordinary share capital and 30 % of the preference sharecapital of Glenshee Ltd for £2 million on 1 November 1994. The draft profit and lossaccounts for the companies for the year ended 31 ... that, in the UK, the rules for the treatment of all these investments in the investor’s single-entity financial statements are the same while, under international accounting standards, the present...