Muthupandian, K S (2010): IAS 28 Investment in Associates - A Closer Look. Published in: The Management Accountant , Vol. 45, No. 12 (December 2010): pp. 995-1000.
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The International Accounting Standards Committee issued the the International Accounting Standard 28 Investment in Associates. The objective of IAS 28 is to prescribe the accounting treatment investors shall apply to their investments in associates and the required disclosures. Associate is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture. IAS 28 applies in accounting for all investments in which an investor has significant influence. This article presents a closer look of the standard (objective, scope, definitions, prescribed accounting treatment, presentation and disclosures).
|Item Type:||MPRA Paper|
|Original Title:||IAS 28 Investment in Associates - A Closer Look|
|Keywords:||International Accounting Standard; Associates; Significant Influence; IAS 28; IASC; IASB|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||Muthupandian K S|
|Date Deposited:||07. Aug 2012 11:55|
|Last Modified:||13. Feb 2013 16:49|
Muthupandian K S (2010), IAS 28 Investment in Associates - A Closer Look, The Management Accountant, December, Vol. 45 No. 12