Related Discussions

• IAS 28 — Elimination of intercompany profits between an issuer and its joint venture

• Mar 13, 2013

• The IFRS Interpretations Committee considered a request to clarify the accounting for a transaction between a joint venturer (an entity) and its joint venture in the specific fact pattern in which the amount of gains to eliminate from the transaction exceeds the amount of the entity‘s interest in the joint venture.

• IAS 27 & IAS 28 — Impairment of investments in associates in separate financial statements

• Jan 23, 2013

• The IFRS Interpretations Committee considered the issue of whether, in its separate financial statements, an entity should apply the provisions of IAS 36 'Impairment of Assets' or IAS 39 'Financial Instruments: Recognition and Measurement' to test its investments in subsidiaries, joint ventures, and associates carried at cost for impairment.

• IAS 28 — Impairment of investments in associates

• Jul 09, 2009

• The IFRIC received a request to consider whether guidance was needed on how impairment of investments in associates should be determined in the separate financial statements of the investor.

• IAS 28 — Venture capital consolidations and partial use of fair value through profit or loss

• Jul 09, 2009

• The IFRIC received a request to provide guidance on situations in which a group has an investment in an associate, one part of which is held by a subsidiary that is an investment-linked insurance fund (or mutual fund, unit trust or venture capital organisation).

• IAS 28 — Potential effect of IFRS 3 and IAS 27 on equity method accounting

• Jul 09, 2009

• The Committee considered two further issues arising from EITF Issue No. 08-6 'Equity Method Investment Accounting Considerations': (1) how the initial carrying amount of an equity method investment should be determined (2) how an equity method investee’s issue of shares should be accounted for.

• IAS 28 — Potential effect of IFRS 3 and IAS 27 on equity method accounting

• Mar 05, 2009

• The Committee considered two issues arising from EITF Issue No. 08-6 'Equity Method Investment Accounting Considerations': (1) how an impairment assessment of an underlying indefinite-lived intangible asset of an equity method investment should be performed (2) how to account for a change in an investment from the equity method to the cost method

• IAS 28 Equity method application

• Apr 02, 2003

• IAS 28 Possible amendment to SIC-12

• Nov 01, 2002

• IAS 28 Reciprocal interests

• Aug 01, 2002

• IAS 28 The effects of rights of veto on control

• Aug 01, 2002

• IAS 28 Investments after discontinuing equity accounting

• Feb 01, 2002