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Investments in Associates and Joint Ventures: Purchase in stages-fair value as deemed cost
Global Standards for the world economy

Sunday 17 November 2019

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Investments in Associates and Joint Ventures: Purchase in stages-fair value as deemed cost


 Discussion and papers

Stage 1: Non AIP (2010-2012)

 

Date Ref. Title Recording Update
September 2011
(IASB)

7L

Issues that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process

Recording
Update
July 2010
(IFRS IC)

16

IAS 28 Investments in Associates - Purchases in stages – fair value as deemed cost

Recording
Update




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