In the situation in which a subsidiary is only controlled temporarily, AASB 10requires:
the results of the subsidiary for the period of time that it was controlled to be included in the consolidated accounts.
the subsidiary to be treated as an associate and equity accounting applied.
the investment be recorded at fair market value and any gain or loss on acquisitionrecognised immediately in the statement of comprehensive income.
the investment to be reported at cost and dividends be accrued when declared.