1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 28: Investments in Associates and Joint Ventures
  2. IAS 28: Basis for Conclusions
  3. Equity method (paras. BC16A-BC16L)
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Equity method (paras. BC16A-BC16L)

Comparing proposed amendment...
Long-term interests in associates and joint ventures (paras. BC16A-BC16G)
Effective date and transition (paras. BC16H-BC16L)
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