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1 IAS 28 Investments in Associates and Joint Ventures IAS 28 INVESTMENTS ASSOCIATES AND JOINTVENTURES FACT SHEET2 IAS 28 Investments in Associates and Joint VenturesThis fact sheet is based on existing

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How to fill out 1 ias 28 investments

01

Step 1: Obtain a copy of IAS 28 Investments in Associates and Joint Ventures.

02

Step 2: Familiarize yourself with the scope and objective of the standard.

03

Step 3: Gather the necessary financial information and documents related to the investments.

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Step 4: Determine whether the investments qualify as associates or joint ventures as per the definitions provided in IAS 28.

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Step 5: Assess if the equity method of accounting is appropriate for the investments.

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Step 6: Calculate the share of profits or losses from associates or joint ventures for the reporting period.

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Step 7: Recognize the investment, any goodwill or adjustments to the carrying amount, and any income tax effects.

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Step 8: Disclose the relevant information in the financial statements as required by IAS 28.

09

Step 9: Review the completed filling out process for accuracy and compliance with the standard.

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Step 10: Seek professional advice if needed or consult with an auditor for assurance on the accounting treatment.

Who needs 1 ias 28 investments?

01

Companies that hold significant investments in associates or joint ventures.

02

Entities engaged in joint ventures or collaborative arrangements.

03

Investors and stakeholders who rely on accurate and transparent financial reporting.

04

Accountants, auditors, and financial professionals responsible for preparing financial statements according to international accounting standards.

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