IAS 28: Difference between revisions
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International Accounting Standard 28 (as amended in 2011) 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. | Issued by the International Accounting Standards Board. | ||
| Line 5: | Line 5: | ||
== See also == | == See also == | ||
* [[FRS | * [[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 venture]] | ||
* [[Joint venturer]] | |||
* [[Significant influence]] | |||
* [[Subsidiary undertaking]] | |||
== | == Other resources == | ||
*[https://www.iasplus.com/en/standards/ias/ias28-2011 IAS 28-2011 - IAS Plus] | *[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:Accounting,_tax_and_regulation]] | ||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
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
