PAS 28 Investment in Associates

Timestamps:
00:00 Definitions
07:15 Significant Influence
15:07 Equity Method
18:29 Excess of Cost over Carrying Amount
19:56 Problem-Solving (Excess of Cost over Carrying Amount)
32:30 Excess of Net Fair Value over Cost
34:26 Problem-Solving (Excess of Net Fair Value over Cost)

References:
Intermediate Accounting Volume 1 by Sir Conrado Valix, Sir Jose Peralta, and Sir Christian Aris Valix
Intermediate Accounting Part 1A by Sir Zeus Vernon Millan

#PAS28 #InvestmentInAssociates

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