Exposure Draft of AS 28, Accounting for Associates and Jointly Controlled Entities

Last updated: 05 January 2022
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This document is an exposure draft of Accounting Standard (AS) 28, which outlines the principles for accounting for investments in associates and jointly controlled entities. It details the scope, definitions, and the application of the equity method for such investments. The draft is open for public comment until February 3, 2022, and is intended for entities that need to comply with these accounting standards.

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Exposure Draft of AS 28, Accounting for Associates and Jointly Controlled Entities #pdf
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Submitted by · Posted 05 January 2022 · Other files by Suhasini · Report
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