Suppose that company A obtains 100% of the shares of a subsidary (company B). The valuation of subsidaries is (in accordance with IFRS) at cost. The situation now is that company A wants to strengthen the capital of the subsidiary by a contribution in capital in the subsidiary withouth issuing new shares.
So my question now is: is it possible to book this investment on the subsidiary? while we are valuating the subsidiary at cost? if not, what is correctly according to IFRS?