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 …

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.

IAS 28 outlines the accounting for investments in associates and joint ventures, focusing on equity method application and disclosure requirements.

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 …

釋例三 權益法-投資損益之衡量(IAS28.11 及IAS28.28) 售金融資產,並依IAS39 之規定評價。20X1 年1

《国际会计准则第28号-对联营企业投资的会计》（1989年4月公布，1994年11月格式重排） 英文名=IAS 28–Accounting for Investments in Associates首次生效时间=1990年1月1日最新修订 …

This Standard 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 …

《國際會計準則第28號-對聯營企業投資的會計》（1989年4月公佈，1994年11月格式重排） 英文名=IAS 28–Accounting for Investments in Associates首次生效時間=1990年1月1日最新修訂 …

Such investments shall be measured at fair value in accordance with IAS 39, with changes in fair value recognised in profit or loss in the period of the change. Significant influence is the power …

The contribution of a non-monetary asset to an associate or a joint venture in exchange for an equity interest in the associate or joint venture shall be accounted for in accordance with …