IAS 28: Difference between revisions
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== See also == | == See also == | ||
* [[Associate]] | * [[Associate]] | ||
* [[FRS | * [[Associated company]] | ||
* [[International Financial Reporting Standards]] | * [[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 venture]] | ||
* [[Joint venturer]] | |||
* [[Significant influence]] | |||
* [[Subsidiary undertaking]] | |||
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.
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