IAS 28 — Investments in Associates and Joint Ventures (2011)

IAS 28 — Investments in Associates and Joint Ventures (2011)

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日期:2024-07-13
IAS 28 (as amended in 2011) outlines how to apply, with certain limited exceptions, the equity method to investments in associates and joint ventures. The standard also defines an associate by reference to the concept of "significant influence", which req...看更多