INVESTMENTS IN ASSOCIATES AND JOINT VENTURES
Prescribed Study Material
• Group Statements, 16th edition, Volume 2 (Chapter
11.1-11.4, 11.6 and 11.8).
• IAS 28 Investments in Associates and Joint Ventures.
• IFRS 12 Disclosure of Interests in Other Entities (par
1 to 9, 20 to 23).
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