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Kế toán quốc tế 2. Chương 4, Investment in associates and joint ventures (IAS 28) / Phạm Minh Vương
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Mô tả chi tiết
1
Chapter 4
Investment in
associates and
joint ventures
(IAS 28) 1 Chapter’s objectives
• Explain and apply equity method in recording of investment in
associates and joint venture.
• Describe disclosure requirements for investment in associates
and joint venture. 2
•Topic 4.1: Definitions regarding investment
in associates and joint ventures
•Topic 4.2: Reporting for investment in
associates and joint ventures. 3 Topic 4.1
Definitions regarding
investment in associates
and joint ventures
4
Objectives
• Explain definitions in relating to associate
and joint venture.
• Explain the principle of equity accounting
method. 5 Content 6 Associate
and Joint
Venture
Equity
method