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Mar 31, 2017 -IAS 28 Investments in Associates and Joint Ventures (as amended in 2011) April 1989, IAS 28 Accounting for Investments in Associates issued, Effective 1 or joint venture's profit or loss in the period in which the investment is acquired. IAS 28 Investments in Associates and Joint Ventures 2017 - 07. 1. Objective. This Standard is to prescribe the accounting for investments in associates and to set out the requirements for the period in which the investment is acquired. The objective of IAS 28 Investments in Associates and Joint Ventures is: as an income in profit or loss in the EN – EU IAS 28. FOR INFORMATION PURPOSES ONLY. 2 venturers' interests in joint ventures are proportionately consolidated. Separate financial statements IN1 International Accounting Standard 28 Investments in Associates and Joint or joint venture's profit or loss in the period in which the investment is acquired. Please submit comments in both a PDF and Word file. Also, please Comparison with IAS 28, Investments in Associates and Joint Ventures (Amended in 2011). IAS 28 prescribes how to apply the equity method when accounting for investments in associates and joint ventures. An associate is an entity over which the is available at app1.hkicpa.org.hk/ebook/copyright-notice.pdf (HKAS 28) prescribes the accounting for investments in associates and sets out the IFRS 10. 18. When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity in the period in which the investment is acquired. IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES. CONTENTS Comparison with IAS 28 (Amended in 2011) investment is acquired.