Investments in associates and joint ventures

Author(s)

• International Accounting Standards Board
• IFRS Foundation

Bibliographic Information

Investments in associates and joint ventures

（International accounting standard, 28）

International Accounting Standards Board, c2011

Other Title

Investments in associates and joint ventures : international financial reporting standard

Note

"IN1. ... prescribes the accounting for investments in associates and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures. IN2. The Standard is effective for annual periods beginning on or after 1 January 2013. Earlier application is permitted" -- P. 5

"May 2011" -- Cover

"IFRS" -- Cover

• NCID: BB06635888
• ISBN:
  • 9781907877100
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: London
• Pages/Volumes: 36 p.
• Size: 21 cm
• Subject Headings:
  • LCSH : Financial statements -- Standards
  • LCSH : Financial statements, Consolidated -- Standards
  • LCSH : Assets (Accounting) -- Standards
  • LCSH : Cost accounting -- Standards
  • LCSH : Subsidiary corporations -- Accounting -- Standards
  • LCSH : Joint ventures -- Accounting -- Standards
  • LCSH : Consolidation and merger of corporations -- Accounting -- Standards
  • LCSH : Holding companies -- Accounting -- Standards
  • LCSH : Fair value -- Accounting
  • LCSH : Financial statements -- Accounting -- Standards
• Parent Bibliography ID:
  • BA11108523