Norma
11/10/2017
#183743

Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)

Esclarece a aplicabilidade da exclusão do IFRS 9 para interesses em associadas e joint ventures contabilizados pelo método de equivalência patrimonial.

Logo de IFRS IFRS

Temas

Contabilidade Instrumentos Financeiros

Veja também

Documento

Measuring an Associate or Joint Venture at Fair Value (Amendments to IAS 28)

Documento

Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)

Documento

Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)