TAILIEUCHUNG - International Accounting Standard 28: Investments in associates

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000. | IAS 28 International Accounting Standard 28 Investments in Associates This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000. The Standing Interpretations Committee developed three Interpretations relating to IAS 28: • SIC-3 Elimination of Unrealised Profits and Losses on Transactions with Associates (issued December 1997) • SIC-20 Equity Accounting Method—Recognition of Losses (issued July 2000) • SIC-33 Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests (issued December 2001). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 28 with a new title—Investments in Associates. The revised standard also replaced SIC-3, SIC-20 and SIC-33. Since then, IAS 28 and its accompanying documents have been amended by the following IFRSs: • IFRS 3 Business Combinations (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008)† • Improvements to IFRSs (issued May 2008).* The following Interpretation refers to IAS 28: • IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (issued December 2004). * effective date 1 January .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Presentation of financial statements
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits