Investments in associates and joint ventures
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書誌事項
Investments in associates and joint ventures
(International accounting standard, 28)
International Accounting Standards Board, c2011
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Investments in associates and joint ventures : international financial reporting standard
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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