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investment in associates and joint ventures在.DOC 10页

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Chapter 17 Accounting for Associated Companies & Joint Ventures 1. Objectives 1.1 Define an associated company. 1.2 Explain the meaning of significant influence. 1.3 Discuss and contrast different methods of accounting for investments in shares. 1.4 Explain the requirements of HKAS 28 in relation to accounting for investments in associates in an investor’s own financial statements. 1.5 Describe the disclosure requirements under HKAS 28. 1.6 Differentiate between investments in a joint venture and other types of investments. 1.7 Identify the major types of joint venture: (a) jointly controlled operations (b) jointly controlled assets (c) jointly controlled entities 1.8 Describe the disclosure requirements for interests in a joint venture under HKAS 31. 2. Definition under HKAS 28 2.1 DEFINITIONS (a) An associate (聯營企業) is an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and which is neither a subsidiary nor a joint venture of the investor. (b) Significant influence (重大影響力) is defined to mean the power to participate in the financial and operating policy decisions of the investee but is not control over those policies. 2.2 HKAS 28 does not apply to investments in associates or joint ventures held by venture capital organizations, mutual funds, unit trusts, and similar entities that are measured at fair value in accordance with HKAS 39 “Financial Instruments: Recognition and Measurement”. 2.3 Significant influence does not need to be actually exercised; the real test is whether the investor possesses such power to exercise if he wants to. Whether significant influence is exercisable or not is a matter of judgement, but its presence may be indicated by one or more of the following factors: (i) representation on the board of directors or equivalent governing body of the investee; (ii) participation in the financial and operating policy making processes (including dividend policy); (iii) m


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