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International Accounting Standard 28: Investments in associates

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000. | IAS 28 International Accounting Standard 28 Investments in Associates This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000. The Standing Interpretations Committee developed three Interpretations relating to IAS 28: • SIC-3 Elimination of Unrealised Profits and Losses on Transactions with Associates (issued December 1997) • SIC-20 Equity Accounting Method—Recognition of Losses (issued July 2000) • SIC-33 Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests (issued December 2001). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 28 with a new title—Investments in Associates. The revised standard also replaced SIC-3, SIC-20 and SIC-33. Since then, IAS 28 and its accompanying documents have been amended by the following IFRSs: • IFRS 3 Business Combinations (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008)† • Improvements to IFRSs (issued May 2008).* The following Interpretation refers to IAS 28: • IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (issued December 2004). * effective date 1 January .