IAS 28 Investments in Associates and Joint Ventures
GPTKB entity
Statements (56)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:applies_to |
gptkb:legislation
gptkb:Australia gptkb:New_Zealand gptkb:United_Kingdom gptkb:Native_American_tribe joint ventures investments in associates |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
gptkb:collaboration
associate |
| gptkbp:effective_date |
January 1, 2016
|
| gptkbp:governed_by |
gptkb:IFRS_standards
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 28 Investments in Associates and Joint Ventures
|
| gptkbp:is_essential_for |
gptkb:Company
gptkb:accountability stakeholders transparency corporate governance analysts regulators creditors |
| gptkbp:is_influenced_by |
local regulations
|
| gptkbp:is_part_of |
gptkb:standard
financial reporting standards global accounting practices IFRS framework |
| gptkbp:is_referenced_in |
financial statements
|
| gptkbp:is_related_to |
financial reporting
financial performance equity investments significant influence financial position joint control cash flows investment accounting |
| gptkbp:is_subject_to |
international scrutiny
audit requirements comparability requirements consistency requirements |
| gptkbp:is_used_by |
private entities
publicly accountable entities |
| gptkbp:is_used_for |
risk assessment
financial analysis performance evaluation investment decisions |
| gptkbp:provides |
guidance on impairment
|
| gptkbp:related_to |
gptkb:IFRS_10
gptkb:IFRS_11 |
| gptkbp:replaced_by |
IAS 28 (2000)
|
| gptkbp:requires |
disclosure of financial information
equity method of accounting proportionate consolidation for joint ventures |
| gptkbp:updates |
amendments to IFRS
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:bfsLayer |
5
|