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Where IAS 28 applies: associates, joint ventures and the equity method
Chapter 1 · Scope and exemptions · 13 exercises
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Target a chapterThe exercises of a single chapter.
- 01Scope and exemptions13 exercises
- 02Significant influence19 exercises
- 03The equity method40 exercises
- 04Transactions with the associate16 exercises
- 05Losses beyond the interest16 exercises
- 06Impairment of the investment14 exercises
- 07Ending the equity method15 exercises
- 08Boundaries with other standards14 exercises
Target a conceptThe exercises of a single concept.
- Associate, joint venture and the equity methodFragile8 exercises
- Exemptions from the equity methodFragile3 exercises
- Investment held for saleFragile3 exercises
- Definition of significant influenceFragile4 exercises
- The rebuttable 20% presumptionFragile9 exercises
- Indicators of significant influenceFragile5 exercises
- Potential voting rightsFragile4 exercises
- The initial cost of the investmentFragile7 exercises
- Share of profit and of other comprehensive incomeFragile12 exercises
- Dividends receivedFragile9 exercises
- Goodwill and bargain purchaseFragile12 exercises
- Fair value adjustments of the associateFragile8 exercises
- Uniform accounting policiesFragile4 exercises
- Reporting datesFragile3 exercises
- Upstream and downstream transactionsFragile8 exercises
- Losses that show an impairmentFragile4 exercises
- Contribution of non-monetary assetsFragile3 exercises
- The deferred 2014 amendmentsFragile3 exercises
- The cap on recognised lossesFragile10 exercises
- Long-term interestsFragile6 exercises
- A liability beyond the interestFragile6 exercises
- Objective evidence of impairmentFragile4 exercises
- The test of the whole investment as a single assetFragile9 exercises
- The 2026 proposal on impairment indicatorsFragile2 exercises
- Loss of significant influenceFragile9 exercises
- From associate to joint ventureFragile3 exercises
- Partial disposal and other comprehensive incomeFragile4 exercises
- The associate becomes a subsidiaryFragile2 exercises
- Link with IFRS 11Fragile3 exercises
- Link with IFRS 10Fragile2 exercises
- Link with IFRS 9Fragile2 exercises
- Link with IAS 36Fragile3 exercises
- Link with IFRS 12Fragile2 exercises
- The 2024 exposure draftFragile2 exercises
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