IAS 28 Investments in Associates and Joint Ventures

1 – The Architecture of IFRS Financial Statements: Principles Before Standards General principles financial statements  – Financial statements under IFRS are often approached as a collection of standards: IAS 1 for presentation, IAS 7 for cash flows, IFRS 15 for revenue, IFRS 16 for leases, IFRS 9 for financial instruments. In practice, however, this standards-first … Read more