Thursday 05 May 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
© IFRS Foundation.