IAS 28

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.

See also

• Associate
• 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

• Summary of IAS 28-2011 as amended - IAS Plus
• IAS 28 full text