IAS 28 Investments in Associates

URI: https://gptkb.org/entity/IAS_28_Investments_in_Associates
GPTKB entity
Statements (26)
Predicate Object
gptkbp:instanceOf accounting standard
gptkbp:appliesTo joint ventures
associates
gptkbp:compatibleWith subsidiaries
entities measured at fair value through profit or loss
gptkbp:defines gptkb:joint_venture
associate
significant influence
https://www.w3.org/2000/01/rdf-schema#label IAS 28 Investments in Associates
gptkbp:issuedBy gptkb:International_Accounting_Standards_Board
gptkbp:originallyIssued 1989
gptkbp:relatedStandard gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IFRS_11_Joint_Arrangements
gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities
gptkbp:replacedBy IAS 28 (2003)
IAS 28 Accounting for Investments in Associates
gptkbp:requires equity method
gptkbp:requiresDisclosureOf contingent liabilities
nature and extent of significant restrictions
unrecognised losses
gptkbp:set accounting for investments in associates and joint ventures
gptkbp:significantInfluenceThreshold 20%
gptkbp:updated 2003
2011
gptkbp:bfsParent gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities
gptkbp:bfsLayer 6