TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 28

This version includes amendments resulting from IFRSs issued up to 17 January 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 It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27.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. | IAS 28 International Accounting Standard 28 Investments in Associates This version includes amendments resulting from IFRSs issued up to 17 January 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 It replaced those parts of IAS 3 Consolidated Financial Statements issued in June 1976 that had not been replaced by IAS 27.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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 has 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 . The following Interpretation refers to IAS 28 IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds issued December 2004 . IASCF 1461 IAS 28 Contents paragraphs INTRODUCTION IN1-IN15 INTERNATIONAL ACCOUNTING STANDARD 28 INVESTMENTS IN ASSOCIATES SCOPE 1 DEFINITIONS 2-12 Significant influence 6-10 Equity

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