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. General (paras. BC51-BC56)
  4. Withdrawal of IAS 28 (2003 revision) (para. BC51)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Withdrawal of IAS 28 (2003 revision) (para. BC51)

BC51 IAS 28 Investments in Associates and Joint Ventures replaces IAS 28 Investments in Associates (as revised in 2003 and amended in 2010). IAS 28 (as amended in 2011) incorporates the accounting for joint ventures and includes some amendments discussed by the Board during its redeliberation of the exposure draft ED 9.

Comparing proposed amendment...
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