Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94
This article deals with disclosure of associates and joint venture in financial statement. In May 2011 the IASB issued new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to disclose more detail information about joint ventures...
