IAS 28 - Investments in Associates and Joint Ventures

Topic area:
Status: 12.10.2017 |
Archiviert
Key words:
IFRS
Initiative
Official name
IAS 28 Investments in Associates and Joint Ventures
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
12.05.2011
Doc. code
Summary
Status
Status

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Current version
Final version
12.10.2017
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Annual Improvements Projects 2015-2017 - IAS 12, IAS 23, IAS 28 (non-binding, INT)
IAS 27 - Separate Financial Statements (non-binding, INT)
Amendments to IFRS 10 and IFRS 28 - Sale or contribution of assets (non-binding, Amendment, INT)
Amendments to IAS 28 - improvements to the equity method (non-binding, Amendment, INT)

Source: IASB, IAS 28 Investments in Associates and Joint Ventures, 2017