Investments in Associates and Joint Ventures

Alin Eliodor Tanase (), Traian Ovidiu Calota (), Florin Razvan Oncioiu () and Ionica Oncioiu ()

Academic Journal of Economic Studies, 2019, vol. 5, issue 1, 47-50

Abstract: This article focuses on the main items regarding the identification of associated enterprises and joint ventures, and make useful guidelines related to the equity method, with reference to international standards. Also, it presents the perspectives on evaluation and the implications its practical approach of investments in associates and joint venture. The results show that this approach of the issue mentioned is very useful for correct understanding and practice by potential investors.

Keywords: Equity method; IAS 28; financial statements; investments (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_229.pdf (application/pdf)
http://www.ajes.ro/wp-content/uploads/AJES_article_1_229.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:5:y:2019:i:1:p:47-50

Access Statistics for this article

More articles in Academic Journal of Economic Studies from Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Adi Sava ().