Accounting for Investments in Associates占投资伙伴.pdfVIP

Australian Accounting Standard AAS 14 May 1997 Accounting for Investments in Associates Prepared by the Public Sector Accounting Standards Board of the Australian Accounting Research Foundation and by the Australian Accounting Standards Board Issued by the Australian Accounting Research Foundation on behalf of the Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia Obtaining a Copy of this Accounting Standard Copies of this Standard are available for purchase from the Australian Accounting Research Foundation by contacting: The Customer Service Officer Australian Accounting Research Foundation 211 Hawthorn Road Caulfield Victoria 3162 AUSTRALIA Phone: (03) 9523 8111 Fax: (03) 9523 5499 Email: standard@aarf.asn.au COPYRIGHT Australian Accounting Research Foundation (AARF) 1997. The text, graphics and layout of this Accounting Standard are protected by Australian copyright law and the comparable law of other countries. No part of the Accounting Standard may be reproduced, stored or transmitted in any form or by any means without the prior written permission of AARF except as permitted by law. ISSN 1034-3717 AAS 14 2 CONTENTS MAIN FEATURES OF THE STANDARD ... page 5 Section and page number 1 Application ... 6 2 Operative Date ... 7 3 Purpose of Standard ... 7 4 Accounting for Investments in Associates ... 8 5 Application of the Equity Method ... 9 Initial Application ... 9 Subsequent Application ... 10 Financial Reports of the Associate ... 12 Dissimilar Accounting Policies ... 13