... 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 ... underlying the net amount included for the investment is shown on the face of the balance sheet and, in the profit and loss account, the investor’s share of the turnover is noted.Thus the method...