Accounting for Investments in Associates /
Accounting for Investments in Associates /
International Federation of Accountants.
- New York, N.Y. : IFAC, 2000.
- 24 páginas ; 23 cm.
- IFAC Public Sector Committee. IPSAS ; 7 .
Scope, 1 -- Definitions, 6 -- Consolidated financial statements, 18 -- Separate financial statements of the investor, 23 -- Application of the equity method, 29 -- Impairment Losses, 37 -- Income taxes, 38 -- Contingencies, 39 -- Disclosure, 40 -- Effective date, 43 -- Comparison with ias 28.
Informes.
Inversiones.
Contabilidad.
HF 5601 / .E96 200005 no. 7
Scope, 1 -- Definitions, 6 -- Consolidated financial statements, 18 -- Separate financial statements of the investor, 23 -- Application of the equity method, 29 -- Impairment Losses, 37 -- Income taxes, 38 -- Contingencies, 39 -- Disclosure, 40 -- Effective date, 43 -- Comparison with ias 28.
Informes.
Inversiones.
Contabilidad.
HF 5601 / .E96 200005 no. 7