IAS 28 definition

IAS 28 means International Accounting Standard 28 as published by the International Accounting Standards Board as at 24 January 2006;
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IAS 28 means International Accounting Standard 28 as published by the International Accounting Standards Board at the date of the adoption of these articles;
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IAS 28 means International Accounting Standard 28 as published by the International Accounting Standards Board at the date of the adoption of these articlesas at 24 January 2006;
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Examples of IAS 28 in a sentence

  • Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures (2011) relating to the treatment of the sale or contribution of assets from and investor to its associate or joint venture.

  • Participations equal to, or in excess of, 20 percent of the issued share capital of the investee companies are not treated as associate companies (and accounted for by the equity method in accordance with IAS 28) because APICO RP does not exercise significant influence over those companies.

  • The amendments address the conflict between IFRS 10 and IAS 28 in dealing with the loss of control of a subsidiary that is sold or contributed to an associate or joint venture.

  • This Agreement shall become effective upon the earlier of execution by both Parties and the Conversion Effective Date and shall have a fixed term of the longer of (i) seven (7) years from the Conversion Effective Date, or (ii) as long as FSE’s interest in FME conveys significant influence over FME within the meaning of IAS 28.

  • These financial statements are the only set of financial statements prepared by the Company consequent to the disposal of it's subsidiary 'First Choice Securities Limited' (FCSL) in 2013, in which associates are accounted for based on the equity method in accordance with IAS 28 'Investment in Associates'.

  • The amendments address the conflict between IFRS10 and IAS 28 in dealing with the loss of control of a subsidiary that is sold or contributed to an associate or joint venture.

  • IAS 28, Investments in Associates and Joint Ventures In May 2011, the IASB amended IAS 28, Investments in Associates and Joint Ventures (“IAS 28”).

  • Upon completion of the transaction, BT plc’s interest in the JV is expected to be classified as a Joint Venture under IFRS 11, and equity accounted for under IAS 28.

  • Njord has implemented the following interpretations in the financial statements for 2014: IFRS 10 "Consolidated Financial Statements", IFRS 11 "Joint Arrangements", IFRS 12 "Disclosure of Interests in Other Entities", IAS 27 "Separate Financial Statements (as revised in 2011)", IAS 28 "Investments in Associates and Joint Ventures (as revised in 2011)" and Amendments to IFRS 10, IFRS 12 and IAS 27 for "Investments Entities".

  • IAS 28 - ‘Investments in Associates and Joint Ventures’ IAS 28 has been amended to include joint ventures in its scope and to address the changes in IFRS 10 – 13.


More Definitions of IAS 28

IAS 28 means IAS 28, Investments in Associates and Joint Ventures.
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