Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28

Michael E. Bradbury

Australian Accounting Review, 2018, vol. 28, issue 1, 140-147

Abstract: The IASB has several projects on the equity method of accounting that involve the transfer of assets between an investor and its associate or joint venture. This paper provides a commentary on this issue by providing examples of alternative methods of adjusting for inter†company profits. The underlying concepts for alternative approaches are discussed. The conclusion outlines the steps the IASB needs to take to resolve this issue.

Date: 2018
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