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This PDF document is the official version of IAS 28, which prescribes the accounting for investments in associates and joint ventures. It includes the objective, scope, definitions, equity method, impairment losses, separate financial statements and effective date of the Standard.
Paragraph 28 of IAS 28 requires an entity to recognise gains and losses resulting from upstream and downstream transactions with an associate only to the extent of unrelated investors’ interests in the associate.
Download the PDF of IAS 28, a standard that prescribes the accounting for investments in associates and joint ventures. Learn the objective, scope, effective date, defined terms, equity method and potential voting rights of this standard.
19 wrz 2024 · IAS 28 (2011) outlines how to apply the equity method to investments in associates and joint ventures. It defines key terms such as associate, significant influence, joint arrangement, joint venture and equity method, and provides examples and amendments.
IAS 28 is an accounting standard that requires an investor to use the equity method for its investments in associates and joint ventures. It explains how to apply the equity method, its history, amendments and related standards.
A PDF document that summarizes the scope, definitions, application and issues of IAS 28, the standard for accounting for investments in associates and joint ventures. It also provides contact details of BDO experts in different regions and countries.
This PDF document explains the requirements of IAS 28, which deals with investments in associates. It covers the definition of significant influence, the equity method, the accounting for different types of investments and the impairment of associates.
