Sunday 23 October 2016
The Equity Method of Accounting: Project plan and methodology [PDF]
Inconsistency with paragraph 31 of IAS 28 [PDF]
Agenda paper 12B: IFRS IC; IAS 28 – Elimination of gains from ‘downstream’ transactions: Due process consideration [PDF]
Elimination of gains arising from ‘downstream’ transactions
Elimination of gains arising from a transaction between a joint venturer and its joint venture
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