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 .
<br/><br/>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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Informes.<br/>Inversiones.<br/>Contabilidad.
<br/><br/><label>LC Class. No.: </label>HF 5601  / .E96 200005 no. 7