IAS 28, Investments in Associates, replaces IAS 28, Accounting for Investments in Associates (revised in 2000), and should be applied for annual periods beginning on or after January 1, 2005. An entity is required to consider the existence and effect of potential voting rights currently exercisable or convertible when assessing whether it has the power to participate in the financial and operating policy decisions of the investee. The Standard clarifies that investments in associates over which the investor has significant influence must be accounted for using the equity method whether or not the investor also has investments in subsidiaries and prepares consolidated financial statements.
CITATION STYLE
Buschhüter, M., & Striegel, A. (2011). IAS 28 – Investments in Associates. In Kommentar Internationale Rechnungslegung IFRS (pp. 747–802). Gabler. https://doi.org/10.1007/978-3-8349-6633-9_27
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