TY  - BOOK
ED  - International Federation of Accountants
TI  - Accounting for Investments in Associates
T2  - IFAC Public Sector Committee. IPSAS
AV  - HF 5601 .E96 200005 no. 7
PY  - 2000///
CY  - New York, N.Y.
PB  - IFAC
KW  - Informes
KW  - Inversiones
KW  - Contabilidad
N1  - 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
ER  -