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Investments in Associates and Joint Ventures

Author

Listed:
  • Alin Eliodor Tanase
  • Traian Ovidiu Calota
  • Florin Razvan Oncioiu
  • Ionica Oncioiu

Abstract

This article focuses on the main items regarding the identification of associated enterprises and joint ventures, and make useful guidelines related to the equity method, with reference to international standards. Also, it presents the perspectives on evaluation and the implications its practical approach of investments in associates and joint venture. The results show that this approach of the issue mentioned is very useful for correct understanding and practice by potential investors.

Suggested Citation

  • Alin Eliodor Tanase & Traian Ovidiu Calota & Florin Razvan Oncioiu & Ionica Oncioiu, 2019. "Investments in Associates and Joint Ventures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(1), pages 47-50, March.
    • Handle: RePEc:khe:scajes:v:5:y:2019:i:1:p:47-50
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    References listed on IDEAS

    as
    1. Tomas Mantecon & James Conover & Acya Altintig & Kyojik Song, 2012. "The Effects of the Reporting of Off-Balance-Sheet Investments on EPS Uncertainty, Leverage and Shareholders’ Wealth," Financial Management, Financial Management Association International, vol. 41(4), pages 1009-1042, December.
    2. John O'Hanlon & Paul Taylor, 2007. "The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 37(4), pages 267-284.
    3. Kazbi Soonawalla, 2006. "Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 395-417, April.
    4. Kazbi Soonawalla, 2006. "Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3-4), pages 395-417.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Equity method; IAS 28; financial statements; investments;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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