IAS 28
From ACT Wiki
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
