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19 wrz 2024 · IAS 28 (as amended in 2011) explains how to apply the equity method to investments in associates and joint ventures, and defines key terms such as significant influence and joint control. It also covers the recognition, measurement, presentation and disclosure of such investments.
IAS 28 is an International Accounting Standard that prescribes the accounting for investments in associates and joint ventures. It requires the use of the equity method, which adjusts the investment for the post-acquisition change in the investor's share of the investee's net assets.
IAS 28 is an IFRS standard that requires an investor to use the equity method to account for its investments in associates and joint ventures. It defines significant influence, joint control, and the equity method, and provides guidance on how to apply it in different situations.
IAS 28 outlines the equity method of accounting for investments in associates, which are entities over which an investor has significant influence but not control or joint control. It applies to annual periods beginning on or after 1 January 2005 and is superseded by IAS 28 Investments in Associates and Joint Ventures and IFRS 12 from 2013.
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.
Learn how to account for investments in associates and joint ventures using the equity method under IAS 28. This 50-minute course covers objectives, scope, disclosures and examples of the standard.
Learn how to identify and account for associates under IAS 28, which defines an associate as an entity over which an investor holds significant influence. Find out the criteria, examples, and exceptions for determining significant influence and using the equity method.
