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IAS 28: Investments in Associates and Joint VenturesObjective (para. 1)Scope (para. 2)Definitions (paras. 3-4)Significant influence (paras. 5-9)Equity method (paras. 10-15)Application of the equity method (paras. 16-43)Separate financial statements (para. 44)Effective date and transition (paras. 45-46)Withdrawal of IAS 28 (2003) (para. 47)Approval by the Board of IAS 28 issued in December 2003Approval by the Board of Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28) issued in September 2014Approval by the Board of Investment Entities: Applying the Consolidation Exception (Amendments to IFRS 10, IFRS 12 and IAS 28) issued in December 2014Approval by the Board of Effective Date of Amendments to IFRS 10 and IAS 28 issued in December 2015IAS 28: Basis for ConclusionsIntroduction (paras. BC1-BC9)BC1-BC3The structure of IAS 28 and the Board’s deliberations (paras. BC4-BC9)Scope (paras. BC10-BC14)Significant influence (paras. BC15-BC16)Potential voting rights (paras. BC15-16)Equity method (paras. BC16A-BC16L)Long-term interests in associates and joint ventures (paras. BC16A-BC16G)Effective date and transition (paras. BC16H-BC16L)Application of the equity method (paras. BCZ17-BC37)Temporary joint control and significant influence (2003 revision) (para. BCZ17)Severe long-term restrictions impairing ability to transfer funds to the investor (2003 revision) (para. BCZ18)Non-coterminous year-ends (2003 revision) (para. BCZ19)Exemption from applying the equity method: subsidiary of an investment entity (para. BCZ19A)Exemption from applying the equity method: measuring an associate or joint venture at fair value (amendments issued in December 2016) (paras. BC19B-19I)Exemptions from applying the equity method: partial use of fair value measurement of associates (paras. BC20-BC22)Classification as held for sale (paras. BC23-BC27)Discontinuing the use of the equity method ( paras. BC28-BC31)Incorporation of SIC‑13 (paras. BC32-BC37)Sale or contribution of assets between an investor and its associate or joint venture - amendments to IFRS 10 and IAS 28 (issued in September 2014) (paras. BC37A-BC 46G)BC37A-BC37IDeferral of the Effective Date of Amendments to IFRS 10 and IAS 28 (issued in September 2014) (para. BC37J)Recognition of losses (2003 revision) (paras. BCZ38-BCZ41)Impairment losses (2008 amendment) (paras. BCZ42-BCZ46)Retaining the fair value measurement applied by an associate or joint venture that is an investment entity (paras. BC46A-B46G)Effective date and transition (paras. BC47-BC50A)General (paras. BC51-BC56)Withdrawal of IAS 28 (2003 revision) (para. BC51)Disclosure (paras. BC52-BC55)Summary of main changes from IAS 28 (2003 revision) (para. BC56)Dissenting opinion on amendment issued in May 2008Dissent of Tatsumi YamadaDissenting 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 2014Dissent of Mr Takatsugu Ochi from Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)IAS 28: Implementation Guidance
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Dissenting opinion on amendment issued in May 2008

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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