... 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 ... 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 ... between them. We thenturn to current practice by explaining the provisions of the rather unhelpful legal rules nowcontained in the UK Companies Act 1985 and then examine the provisions of the relevantUK...