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IAS 28 Investment In Associates
- 1. IAS 28Investment In Associates 10/16/2009 1 IAS 28 Investment in Associates
- 2. Scope 10/16/2009 2 IAS 28 Investment in Associates
- 3. Definitions 10/16/2009 3 IAS 28 Investment in Associates
- 4. Definitions 10/16/2009 4 IAS 28 Investment in Associates
- 5. Definitions 10/16/2009 5 IAS 28 Investment in Associates
- 6. Significant Influence 10/16/2009 6 IAS 28 Investment in Associates
- 7. Equity Method 10/16/2009 IAS 28 Investment in Associates 7
- 8. Application of the equity method 10/16/2009 IAS 28 Investment in Associates 8
- 9. Application of the equity method 10/16/2009 IAS 28 Investment in Associates 9
- 10. Application of the equity method 10/16/2009 IAS 28 Investment in Associates 10
- 11. Application of the equity method 10/16/2009 IAS 28 Investment in Associates 11
- 12. Impairment losses 10/16/2009 IAS 28 Investment in Associates 12
- 13. Disclosures 10/16/2009 IAS 28 Investment in Associates 13
- 14. Disclosures 10/16/2009 IAS 28 Investment in Associates 14
- 15. Summary 10/16/2009 IAS 28 Investment in Associates 15 ACCOUNT FOR INVESTMENTS IN ASSOCIATES USING THE EQUITY METHOD PRESUME INVESTMENTS ARE ASSOCIATES IF >20% ORDINARY SHARE CAPITAL IS OWNED DO NOT TREAT AS ASSOCIATE IF SIGNIFICANT RESTRICTIONS ON SIGNIFICANT INFLUENCE ON FINANCIAL AND OPERATING POLICIES ACCOUNT FOR INVESTOR’S SHARE OF NET ASSETS, PROFIT OR LOSS AND GOODWILL IN CONSOLIDATED FINANCIAL STATEMENTS DISCLOSE ACCOUNTING TREATMENT, FINANCIAL INFORMATION AND RESTRICTIONS ON SIGNIFICANT INFLUENCE ON INVESTMENTS OF WHICH > 20% ARE OWNED