The 11 references with 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

1
Кузьмінська О.Е. Облік гудвілу при формуванні консолідованої банківської групи / О.Е. Кузьмінська // Фінанси, облік і аудит. – 2010. – No 15. – С. 271–282.
Total in-text references: 1
  1. In-text reference with the coordinate start=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.

2
Облік і звітність за міжнародними стандартами : навч. посібник / О.В. Небильцова, Р.С. Коршікова, Л.І. Лукяненко, В.В. Ходзицька. – К. : КНЕУ, 2011. – 453 с.
Total in-text references: 1
  1. In-text reference with the coordinate start=1857
    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
    Exact
    [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.

3
Костюченко В.М. Консолідована фінансова звітність: міжнародний досвід та практика України : навч.-практ. посібник / В.М. Костюченко. – К. : Центр учбової літератури, 2008. – 528 с.
Total in-text references: 1
  1. In-text reference with the coordinate 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
    Exact
    [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.

4
Спяк Г.І. Методичні аспекти бухгалтерського обліку операцій банків з цінними паперами / Г.І. Спяк // Світ фінансів. – 2 (15), трав. 2008 р. – С. 79–89.
Total in-text references: 1
  1. In-text reference with the coordinate 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.

5
IAS 28 «Investments in associates and joint ventures» [Electronic source]. – Retrieved from : http://www.iasplus.com.
Total in-text references: 4
  1. In-text reference with the coordinate start=3204
    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”
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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.

  2. In-text reference with the coordinate 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

  3. In-text reference with the coordinate start=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].

  4. In-text reference with the coordinate start=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].

6
IAS 27 «Separate financial statements» [Electronic source].
Total in-text references: 2
  1. In-text reference with the coordinate 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”
    Exact
    [6]
    Suffix
    , 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.

  2. In-text reference with the coordinate start=6849
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    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.

7
IAS 36 «Impairment of Assets» [Electronic source]. – Retrieved from : http://www.iasplus.com.– Retrieved from: http://www.iasplus.com.
Total in-text references: 1
  1. In-text reference with the coordinate 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”
    Exact
    [7]
    Suffix
    , 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.

8
IFRS 12 «Disclosure of Interests in other Entities» [Electronic source]. – Retrieved from : http://www.iasplus.com.
Total in-text references: 1
  1. In-text reference with the coordinate 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”
    Exact
    [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

9
IFRS 10 «Consolidated financial statements» [Electronic source]. – Retrieved from : http://www.iasplus.com.
Total in-text references: 2
  1. In-text reference with the coordinate 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”
    Exact
    [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].

  2. In-text reference with the coordinate start=4171
    Prefix
    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).

10
IFRS 3 «Business combinations» [Electronic source]. – Retrieved from : http://www.iasplus.com.
Total in-text references: 1
  1. In-text reference with the coordinate start=3468
    Prefix
    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”
    Exact
    [10]
    Suffix
    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].

11
IAS 5 «Non-current Assets held for sale, and discontinued operations» [Electronic source]. – Retrieved from : http://www.iasplus.com.
Total in-text references: 1
  1. In-text reference with the coordinate start=7462
    Prefix
    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»
    Exact
    [11, P. 15]
    Suffix
    . 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.