Assertion: debt instrument's interest | /r/CapableOf | account under ias 28 investments
Facets:
value: in associates
type: LOCATION
value: for periods
type: TEMPORAL
Source sentences:
text: interests in subsidiaries, associates, and joint ventures accounted for under IAS 27 Consolidated and Separate Financial Statements , IAS 28 Investments in Associates , or IAS 31 Interests in Joint Ventures (or, for periods beginning on or after 1 January 2013, IFRS 10 Consolidated Financial Statements , IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and Joint Ventures ); however IAS 39 applies in cases where under those standards such interests are to be accounted for under IAS 39.