Investments in Associates and Joint Ventures
Investments in Associates and Joint Ventures
Author(s): Alin Eliodor Tănase, Traian Ovidiu Calotă, Florin Razvan Oncioiu, Ionica OncioiuSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Editura Universitară & ADI Publication
Keywords: Equity method; IAS 28; financial statements; investments;
Summary/Abstract: This article focuses on the main items regarding the identification of associated enterprises and joint ventures, and make useful guidelines related to the equity method, with reference to international standards. Also, it presents the perspectives on evaluation and the implications its practical approach of investments in associates and joint venture. The results show that this approach of the issue mentioned is very useful for correct understanding and practice by potential investors.
Journal: Academic Journal of Economic Studies
- Issue Year: 5/2019
- Issue No: 1
- Page Range: 47-50
- Page Count: 4
- Language: English