The 16 reference contexts in paper Ambarchyan (2013) “Напрями вдосконалення обліку інвестицій в асоційовані та дочірні компаннії банку // THE LEVERAGES OF ACCOUNTING PROCEDURES IMPROVEMENT FOR INVESTMENTS IN ASSOCIATES AND SUBSIDIARIES” / spz:ztu:ven:33868

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    1787
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    Latest researches analysis. Methodological aspects of accounting for investments in associates and subsidiaries for Ukrainian banks were analyzed in papers of certain native scientists, among which are O.E. Kuzminska
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    [1]
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    , O.V. Nebiltsova, R.S. Korshicova, L.I. Lukianenko, V.V. Chodzitska [2], V.M. Kostuchenko [3], G.I. Spiak [4]. O.E. Kusminska paper is devoted to the research of accounting procedures for investments in associates and subsidiaries by focusing on methods of consolidation statement preparing and process of goodwill formation.
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  2. Start
    1857
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    Methodological aspects of accounting for investments in associates and subsidiaries for Ukrainian banks were analyzed in papers of certain native scientists, among which are O.E. Kuzminska [1], O.V. Nebiltsova, R.S. Korshicova, L.I. Lukianenko, V.V. Chodzitska
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    [2]
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    , V.M. Kostuchenko [3], G.I. Spiak [4]. O.E. Kusminska paper is devoted to the research of accounting procedures for investments in associates and subsidiaries by focusing on methods of consolidation statement preparing and process of goodwill formation.
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  3. Start
    1879
    Prefix
    Methodological aspects of accounting for investments in associates and subsidiaries for Ukrainian banks were analyzed in papers of certain native scientists, among which are O.E. Kuzminska [1], O.V. Nebiltsova, R.S. Korshicova, L.I. Lukianenko, V.V. Chodzitska [2], V.M. Kostuchenko
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    [3]
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    , G.I. Spiak [4]. O.E. Kusminska paper is devoted to the research of accounting procedures for investments in associates and subsidiaries by focusing on methods of consolidation statement preparing and process of goodwill formation.
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  4. Start
    1892
    Prefix
    Methodological aspects of accounting for investments in associates and subsidiaries for Ukrainian banks were analyzed in papers of certain native scientists, among which are O.E. Kuzminska [1], O.V. Nebiltsova, R.S. Korshicova, L.I. Lukianenko, V.V. Chodzitska [2], V.M. Kostuchenko [3], G.I. Spiak
    Exact
    [4]
    Suffix
    . O.E. Kusminska paper is devoted to the research of accounting procedures for investments in associates and subsidiaries by focusing on methods of consolidation statement preparing and process of goodwill formation.
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  5. Start
    3204
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    Investments in associates and subsidiaries are classified as financial investments as they are performed by purchasing equity instruments with the aim of control or significant influence on the investee. Accounting procedure for investments in associates is regulated by IAS 28 “Investments in Associates and Joint Ventures”
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    [5]
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    , IAS 27 “Separate financial statements” [6], IAS 36 “Impairment of Assets” [7], and IFRS 12 “Disclosure of interests in other entities” [8]. Investments in subsidiaries are in the scope of IFRS 10 “Consolidated financial statements” [9], IFRS 3 “Business combinations” [10] and all standards, mentioned above.
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  6. Start
    3248
    Prefix
    Investments in associates and subsidiaries are classified as financial investments as they are performed by purchasing equity instruments with the aim of control or significant influence on the investee. Accounting procedure for investments in associates is regulated by IAS 28 “Investments in Associates and Joint Ventures” [5], IAS 27 “Separate financial statements”
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    [6]
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    , IAS 36 “Impairment of Assets” [7], and IFRS 12 “Disclosure of interests in other entities” [8]. Investments in subsidiaries are in the scope of IFRS 10 “Consolidated financial statements” [9], IFRS 3 “Business combinations” [10] and all standards, mentioned above.
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  7. Start
    3283
    Prefix
    Accounting procedure for investments in associates is regulated by IAS 28 “Investments in Associates and Joint Ventures” [5], IAS 27 “Separate financial statements” [6], IAS 36 “Impairment of Assets”
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    [7]
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    , and IFRS 12 “Disclosure of interests in other entities” [8]. Investments in subsidiaries are in the scope of IFRS 10 “Consolidated financial statements” [9], IFRS 3 “Business combinations” [10] and all standards, mentioned above.
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  8. Start
    3349
    Prefix
    Accounting procedure for investments in associates is regulated by IAS 28 “Investments in Associates and Joint Ventures” [5], IAS 27 “Separate financial statements” [6], IAS 36 “Impairment of Assets” [7], and IFRS 12 “Disclosure of interests in other entities”
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    [8]
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    . Investments in subsidiaries are in the scope of IFRS 10 “Consolidated financial statements” [9], IFRS 3 “Business combinations” [10] and all standards, mentioned above. Financial investments in equity instruments of an investee are classified as investments in associates, if investor receives significant influence on investee, in other words receives power to participate in financial and o
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  9. Start
    3434
    Prefix
    Accounting procedure for investments in associates is regulated by IAS 28 “Investments in Associates and Joint Ventures” [5], IAS 27 “Separate financial statements” [6], IAS 36 “Impairment of Assets” [7], and IFRS 12 “Disclosure of interests in other entities” [8]. Investments in subsidiaries are in the scope of IFRS 10 “Consolidated financial statements”
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    [9]
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    , IFRS 3 “Business combinations” [10] and all standards, mentioned above. Financial investments in equity instruments of an investee are classified as investments in associates, if investor receives significant influence on investee, in other words receives power to participate in financial and operating policy decisions of the investee [5, P. 3].
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  10. Start
    3468
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    procedure for investments in associates is regulated by IAS 28 “Investments in Associates and Joint Ventures” [5], IAS 27 “Separate financial statements” [6], IAS 36 “Impairment of Assets” [7], and IFRS 12 “Disclosure of interests in other entities” [8]. Investments in subsidiaries are in the scope of IFRS 10 “Consolidated financial statements” [9], IFRS 3 “Business combinations”
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    [10]
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    and all standards, mentioned above. Financial investments in equity instruments of an investee are classified as investments in associates, if investor receives significant influence on investee, in other words receives power to participate in financial and operating policy decisions of the investee [5, P. 3].
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  11. Start
    3773
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    Financial investments in equity instruments of an investee are classified as investments in associates, if investor receives significant influence on investee, in other words receives power to participate in financial and operating policy decisions of the investee
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    [5, P. 3]
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    . Purchased equity instruments are identified as investments in subsidiaries in case of availability of control the investee. Purchased equity instruments are classified as investments in subsidiaries if the investor controls the investee, in other words has the power over an investee, faces risks of variable returns from its investment and has the ability to use his power over an investee to
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    4171
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    Purchased equity instruments are classified as investments in subsidiaries if the investor controls the investee, in other words has the power over an investee, faces risks of variable returns from its investment and has the ability to use his power over an investee to affect the amount of investor’s returns
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    [9, P. 7]
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    . International accounting and reporting standards describe 5 variants of investments in associates and 3 variants of investments in subsidiaries, which determine form of reporting and method of subsequent measurement (figure 1).
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    6549
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    Investments in associates and subsidiaries measurement Parent company, which prepares consolidated financial statements and significantly influences the investee, according to IAS 28 “Investments in Associates and Joint ventures”
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    [5]
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    , applies equity method for subsequent measurement of investments performed. Investor, identified as parent company, but for some reasons is permitted to prepare separate financial statements, measures investments due to IAS 27 “Separate financial statements” as equity instruments at fair value or at cost [6, P. 10].
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  14. Start
    6849
    Prefix
    Investor, identified as parent company, but for some reasons is permitted to prepare separate financial statements, measures investments due to IAS 27 “Separate financial statements” as equity instruments at fair value or at cost
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    [6, P. 10]
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    . If Investor prepares separate financial statements, performed investment is measured due to IFRS 9 as financial instrument at fair value through profit or loss or through other comprehensive income.
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    7167
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    If Investor prepares separate financial statements, performed investment is measured due to IFRS 9 as financial instrument at fair value through profit or loss or through other comprehensive income. Similar method of measurement is applied to subsidiaries, which invested in associates and are not obliged to prepare consolidated statements
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    [5, P. 17]
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    . Investments in associates, held for sale during 12 month from the date of acquisition, are classified as non-current assets held for sale, and are measured at the lower of carrying amount and fair value less costs to sell due to IFRS 5 «Non-current Assets held for sale and discontinued operations» [11, P. 15].
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    7462
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    Investments in associates, held for sale during 12 month from the date of acquisition, are classified as non-current assets held for sale, and are measured at the lower of carrying amount and fair value less costs to sell due to IFRS 5 «Non-current Assets held for sale and discontinued operations»
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    [11, P. 15]
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    . Investor, controlling the investee, is identified as parent company and prepares consolidated financial statements, where investments are recognized and accounted by the method of consolidation. In case of separate statements presentation, investments in subsidiaries are measured in accordance with IAS 27 as financial instruments at fair value or at cost.
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