Investments in associates and joint ventures

著者

• International Accounting Standards Board
• IFRS Foundation

書誌事項

Investments in associates and joint ventures

（International accounting standard, 28）

International Accounting Standards Board, c2011

タイトル別名

Investments in associates and joint ventures : international financial reporting standard

注記

"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

詳細情報

• NII書誌ID(NCID): BB06635888
• ISBN:
  • 9781907877100
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: 36 p.
• 大きさ: 21 cm
• 件名:
  • 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
• 親書誌ID:
  • BA11108523