IAS 28 Investment in Associates - A Closer Look
AbstractThe International Accounting Standards Committee issued the the International Accounting Standard 28 Investment in Associates. The objective of IAS 28 is to prescribe the accounting treatment investors shall apply to their investments in associates and the required disclosures. Associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture. IAS 28 applies in accounting for all investments in which an investor has significant influence. This article presents a closer look of the standard (objective, scope, definitions, prescribed accounting treatment, presentation and disclosures).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 40526.
Date of creation: 20 Sep 2010
Date of revision:
Publication status: Published in The Management Accountant 12.45(2010): pp. 995-1000
International Accounting Standard; Associates; Significant Influence; IAS 28; IASC; IASB;
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