INVESTMENTS IN ASSOCIATES AND JOINT VENTURES
Prescribed Study Material
• Group Statements, current 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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