IAS 28
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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
