ias 28 investments in associates 相關
廣告See Anyone's Net Worth & Public Assets. Type Any Name & Search Now!
搜尋結果
- IAS 28 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. An associate is an entity over which the investor has significant influence.
www.icaew.com/technical/corporate-reporting/ifrs/ifrs-accounting-standards-tracker/ias-28-investments-in-associates
其他人也問了
What is IAS 28 investments in Associates and joint ventures?
What is the difference between IAS 28 and IFRS 11?
What is the purpose of IAS 28?
Does IAS 28 include long-term interests?
When did IAS 28 change?
Does IAS 28 require a portion of a joint venture to be held for sale?
In May 2011 the Board issued a revised IAS 28 with a new title—Investments in Associates and Joint Ventures. In September 2014 IAS 28 was amended by Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28).
- 134KB
- 22
- Objective of IAS 28
- Scope of IAS 28
- SigNifICant Influence
- The Equity Method of Accounting
- Application of The Equity Method of Accounting
- Separate Financial statements
- Disclosure
- ApPlicABilIty and Early Adoption
The objective of IAS 28 (as amended in 2011) is to prescribe the accounting for investments in associates and to set out the requirements for the application of the equity method when accounting for investments in associates and joint ventures. [IAS 28(2011).1]
IAS 28 applies to all entities that are investors with joint control of, or significant influence over, an investee (associate or joint venture). [IAS 28(2011).2]
Where an entity holds 20% or more of the voting power (directly or through subsidiaries) on an investee, it will be presumed the investor has significant influence unless it can be clearly demonstrated that this is not the case. If the holding is less than 20%, the entity will be presumed not to have significant influence unless such influe...
Basic principle.Under the equity method, on initial recognition the investment in an associate or a joint venture is recognised at cost, and the carrying amount is increased or decreased to recognise the investor's share of the profit or loss of the investee after the date of acquisition. [IAS 28(2011).10] Distributions and other adjus...
Basic principle. In its consolidated financial statements, an investor uses the equity method of accounting for investments in associates and joint ventures. [IAS 28(2011).16] Many of the procedures that are appropriate for the application of the equity method are similar to the consolidation procedures described in IFRS 10. ...
An investment in an associate or a joint venture shall be accounted for in the entity's separate financial statements in accordance with IAS 27 Separate Financial Statements(as amended in 2011).
There are no disclosures specified in IAS 28. Instead, IFRS 12 Disclosure of Interests in Other Entitiesoutlines the disclosures required for entities with joint control of, or significant influence over, an investee.
IAS 28 (2011) is applicable to annual reporting periods beginning on or after 1 January 2013. [IAS 28(2011).45] An entity may apply IAS 28 (2011) to an earlier accounting period, but if doing so it must disclose the fact that is has early adopted the standard and also apply: [IAS 28(2011).45] 1. IFRS 10 Consolidated Financial Statements 2. I...
2012年11月28日 · IAS 28 Investments in Associates outlines the accounting for investments in associates. An associate is an entity over which an investor has significant influence, being the power to participate in the financial and operating policy decisions of the investee (but not control or joint control), and investments in associates are, with limited ...
- Associate: an entity in which an investor has significant influence but not control or joint control.Significant influence: power to partic...
- A holding of 20% or more of the voting power (directly or through subsidiaries) will indicate significant influence unless it can be clearly de...
- In its consolidated financial statements, an investor should use the equity method of accounting for investments in associates, other than...
- Basic principle. Under the equity method of accounting, an equity investment is initially recorded at cost and is subsequently adjusted to refl...
- Equity accounting is required in the separate financial statements of the investor even if consolidated accounts are not required, for example,...
2022年11月24日 · IAS 28 prescribes how to apply the equity method when accounting for investments in associates and joint ventures. An associate is an entity over which the investor has significant influence.
IN1 Hong Kong Accounting Standard 28 Investments in Associates and Joint Ventures (HKAS 28) prescribes the accounting for investments in associates and sets out the requirements for the application of the equity method when accounting for investments
- 708KB
- 55
IAS 28 投資關聯企業及合資 (INVESTMENTS IN ASSOCIATES AND JOINT VENTURES) IAS 28 簡覽 範圍 適用於所有對被投資者具聯合控制或重大影響之投資者之企業。 定義 關聯企業:係指投資者對其有重大影響之企業。
International Accounting Standard 28 Investments in Associates and Joint Ventures (IAS 28) is set out in paragraphs 1–47. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
