2. PAS 28 requires the use of the equity method. Under this method, an investment in associate or joint venture is initially at 2. PAS 28 requires the use of the equity method. Under a. method, an...

Extracted text: 2. PAS 28 requires the use of the equity method. Under this method, an investment in associate or joint venture is initially at 2. PAS 28 requires the use of the equity method. Under a. method, an investment in associate or joint venture is initially b. and subsequently measured at Initial measurement 2. En in Subsequent measurement initial cost, adjusted for the investor's share in the investee's changes in a. fair value pe equity cost, adjusted for the investor's share in the investee's changes in equity b. cost C. fair value plus fair value transaction costs d. fair value plus initial cost, adjusted for the investor's share in the investee's changes in transaction costs equity 3.