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When availed, such entities need not apply the equity method of the Standard, but they must disclose their involvements in accordance with what?

Question

When availed, such entities need not apply the equity method of the Standard, but they must disclose their involvements in accordance with what?

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Solution

The text seems to be referring to accounting standards, specifically the equity method. However, without more context, it's difficult to provide a specific answer. Generally, when entities do not apply the equity method, they must still disclose their involvement in accordance with the relevant accounting standards or regulations in their jurisdiction. This could be the Generally Accepted Accounting Principles (GAAP) or the International Financial Reporting Standards (IFRS), among others. The specific standard or regulation would depend on the context, which is not provided in the question.

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