IAS 28: Difference between revisions

Latest revision as of 21:18, 20 February 2023

International Accounting Standard 28 (as amended in 2011 and subsequently) dealing with investments in associates and joint ventures.

Issued by the International Accounting Standards Board.

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-International Accounting Standard 28, dealing with investments in associates and joint ventures.
+International Accounting Standard 28 (as amended in 2011 and subsequently) dealing with investments in associates and joint ventures.
 Issued by the International Accounting Standards Board.
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 == See also ==
-* [[FRS  102]]
+* [[Associate]]
-* [[International Financial Reporting Standards]]
+* [[Associated company]]
+* [[Associative]]
+* [[Equity accounting]]
+* [[Equity method]]
+* [[Financial reporting]]
+* [[FRS 102]]
+* [[International Accounting Standards Board]]  (IASB)
+* [[International Financial Reporting Standards]]  (IFRS)
+* [[Investment]]
+* [[Joint arrangement]]
+* [[Joint control]]
 * [[Joint venture]]
+* [[Joint venturer]]
+* [[Significant influence]]
+* [[Subsidiary undertaking]]
+== Other resources ==
+*[https://www.iasplus.com/en/standards/ias/ias28-2011 Summary of IAS 28-2011 as amended - IAS Plus]
+*[https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-28-investments-in-associates-and-joint-ventures.pdf?bypass=on IAS 28 full text]
 [[Category:Accounting,_tax_and_regulation]]
 [[Category:Corporate_finance]]