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of <h1>Guidance on Cash Flow Statements: Reporting Investments, Dividends, and Subsidiary Transactions per Equity or Cost Method</h1> When accounting for investments in associates, joint ventures, or subsidiaries using the equity or cost method, cash flows in statements are limited to those between the investor and investee, such as dividends and advances. The acquisition or disposal of subsidiaries must be shown separately as investing activities, detailing total consideration, cash components, and major asset and liability categories. Cash flows from ownership changes that don't result in control loss are classified as financing activities unless the subsidiary is an investment entity measured at fair value through profit or loss. These transactions are treated as equity transactions in statements of cash flows.
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