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(PDF) Educational Material on Ind AS 28, Investments in Associates and Joint Ventures

Ind AS 28 set out how to determine if an investment is an associate and prescribes the use of the equity method of accounting for investments in associates and joint ventures. This Educational Material contains summary of Ind AS 28 discussing the key requirements of the Standards and the Frequently Asked Questions (FAQs) covering the issues, which are expected to be encountered frequently while implementing these Standards.

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