INDIAN ACCOUNTING STANDARD- 28/ INVESTMENT IN ASSOCIATES AND JOINT VENTURE-PART-4
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INDIAN ACCOUNTING STANDARD- 28/ INVESTMENT IN ASSOCIATES AND JOINT VENTURE-PART-4
Ind AS 28 – Investments in Associates and Joint Ventures: Objective: Ind AS 28 prescribes the accounting for investments in associates and joint ventures. The key objective is to define how such investments should be recognized, measured, and disclosed in the financial statements of an investor. Key Concepts: Associate: An entity over which ...
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