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IAS 28 Investment in Associates - A Closer Look

Author

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  • Muthupandian, K S

Abstract

The 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).

Suggested Citation

  • Muthupandian, K S, 2010. "IAS 28 Investment in Associates - A Closer Look," MPRA Paper 40526, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:40526
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    File URL: https://mpra.ub.uni-muenchen.de/40526/1/MPRA_paper_40526.pdf
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    More about this item

    Keywords

    International Accounting Standard; Associates; Significant Influence; IAS 28; IASC; IASB;
    All these keywords.

    JEL classification:

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

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