The company purchase 10% of the issued shares of Company A as a long-term investment. Company A is a successful company that has been very profitable...

The company purchase 10% of the issued shares of Company A as a long-term investment. Company A is a successful company that has been very profitable over the past five years. Because it is expected that profits will continue to increase in the future, Company A's share price has been steadily increasing along with dividend payments. How to explain the accounting requirements for investments to the company's shareholders? (references to the relevant accounting standards)