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IAS 28: Accounting for Associates & JVs by Maureen Derial Panta is a document available to read on EtoBox.
IAS 28 provides guidance on accounting for investments in associates and joint ventures using the equity method. It defines an associate as an entity over which the investor has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those policies. The equity method requires an investment to be initially recognized at cost and adjusted thereafter for the investor
- Author
- Maureen Derial Panta
- Language
- EN