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. Dissenting opinion on amendment issued in May 2008
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Dissenting opinion on amendment issued in May 2008

Comparing proposed amendment...
Dissent of Tatsumi Yamada
Dissenting Opinions from Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) as issued in September 2014
Dissent of Mr Takatsugu Ochi from Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)
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