{"id":2944,"date":"2025-11-11T08:28:20","date_gmt":"2025-11-11T08:28:20","guid":{"rendered":"https:\/\/usafe-ca.com\/?p=2944"},"modified":"2025-11-11T08:28:20","modified_gmt":"2025-11-11T08:28:20","slug":"ias-28-investments-in-associates-and-joint-ventures","status":"publish","type":"post","link":"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-28-investments-in-associates-and-joint-ventures\/","title":{"rendered":"IAS 28 Investments in Associates and Joint Ventures"},"content":{"rendered":"<h3 data-start=\"285\" data-end=\"369\"><strong data-start=\"288\" data-end=\"369\">IAS 28 Investments in Associates and Joint Ventures \u2013 Equity Method Explained<\/strong><\/h3>\n<p data-start=\"371\" data-end=\"788\">\n<h5 data-start=\"795\" data-end=\"886\"><strong data-start=\"799\" data-end=\"886\">1\ufe0f\u20e3 Introduction: Understanding IAS 28 Investments in Associates and Joint Ventures<\/strong><\/h5>\n<p data-start=\"888\" data-end=\"1478\"><strong data-start=\"888\" data-end=\"943\">IAS 28 Investments in Associates and Joint Ventures<\/strong> prescribes how investors account for long-term interests in companies they influence but do not control.<br data-start=\"1048\" data-end=\"1051\" \/>In Singapore\u2019s interconnected business environment\u2014where professional-service firms often hold stakes in allied entities\u2014IAS 28 Investments in Associates and Joint Ventures ensures <strong data-start=\"1232\" data-end=\"1275\">transparent reporting and comparability<\/strong> across group structures.<br data-start=\"1300\" data-end=\"1303\" \/>The standard works together with <strong data-start=\"1336\" data-end=\"1381\">IFRS 10 Consolidated Financial Statements<\/strong> \u548c <strong data-start=\"1386\" data-end=\"1416\">IFRS 11 Joint Arrangements<\/strong> to present a consistent picture of ownership relationships.<\/p>\n<hr data-start=\"1480\" data-end=\"1483\" \/>\n<h5 data-start=\"1485\" data-end=\"1514\"><strong data-start=\"1489\" data-end=\"1514\">2\ufe0f\u20e3 Purpose and Scope<\/strong><\/h5>\n<p data-start=\"1516\" data-end=\"1550\">IAS 28 applies when an investor:<\/p>\n<ul data-start=\"1551\" data-end=\"1750\">\n<li data-start=\"1551\" data-end=\"1667\">\n<p data-start=\"1553\" data-end=\"1667\">Holds <strong data-start=\"1559\" data-end=\"1584\">significant influence<\/strong> (normally 20\u201350 % of voting power) over another entity, called an <strong data-start=\"1651\" data-end=\"1664\">associate<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1668\" data-end=\"1750\">\n<p data-start=\"1670\" data-end=\"1750\">Participates in a <strong data-start=\"1688\" data-end=\"1705\">joint venture<\/strong> where decisions require unanimous consent.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1752\" data-end=\"2029\">It does <strong data-start=\"1760\" data-end=\"1767\">not<\/strong> apply to subsidiaries (fully controlled entities) or financial instruments measured under IFRS 9.<br data-start=\"1865\" data-end=\"1868\" \/>The goal is to ensure the investor recognises its <strong data-start=\"1918\" data-end=\"1945\">share of profit or loss<\/strong> \u548c <strong data-start=\"1950\" data-end=\"1964\">net assets<\/strong> of the associate or joint venture using the <strong data-start=\"2009\" data-end=\"2026\">equity method<\/strong>.<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"iRItcEQr3U\"><p><a href=\"https:\/\/usafe-ca.com\/zh\/2025\/11\/11\/ias-24-related-party-disclosures\/\">IAS 24 Related Party Disclosures<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;IAS 24 Related Party Disclosures&#8221; &#8212; uSafe Certified Public Accountants\" data-src=\"https:\/\/usafe-ca.com\/2025\/11\/11\/ias-24-related-party-disclosures\/embed\/#?secret=8hR3FJtCfs#?secret=iRItcEQr3U\" data-secret=\"iRItcEQr3U\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe><\/p>\n<hr data-start=\"2031\" data-end=\"2034\" \/>\n<h5 data-start=\"2036\" data-end=\"2078\"><strong data-start=\"2040\" data-end=\"2078\">3\ufe0f\u20e3 What Is Significant Influence?<\/strong><\/h5>\n<p data-start=\"2080\" data-end=\"2224\">Significant influence is the <strong data-start=\"2109\" data-end=\"2133\">power to participate<\/strong> in financial and operating policy decisions, but not control them.<br data-start=\"2200\" data-end=\"2203\" \/>Indicators include:<\/p>\n<ul data-start=\"2225\" data-end=\"2433\">\n<li data-start=\"2225\" data-end=\"2284\">\n<p data-start=\"2227\" data-end=\"2284\">Board representation or participation in policy-making.<\/p>\n<\/li>\n<li data-start=\"2285\" data-end=\"2345\">\n<p data-start=\"2287\" data-end=\"2345\">Material transactions between the investor and investee.<\/p>\n<\/li>\n<li data-start=\"2346\" data-end=\"2383\">\n<p data-start=\"2348\" data-end=\"2383\">Exchange of managerial personnel.<\/p>\n<\/li>\n<li data-start=\"2384\" data-end=\"2433\">\n<p data-start=\"2386\" data-end=\"2433\">Provision of essential technical information.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2435\" data-end=\"2607\">For example, if uSafe Accounting Pte. Ltd. owns 25 % of Think Scope Pte. Ltd. and appoints one director, the company likely exerts <strong data-start=\"2566\" data-end=\"2591\">significant influence<\/strong> under IAS 28.<\/p>\n<hr data-start=\"2609\" data-end=\"2612\" \/>\n<h5 data-start=\"2614\" data-end=\"2652\"><strong data-start=\"2618\" data-end=\"2652\">4\ufe0f\u20e3 Applying the Equity Method<\/strong><\/h5>\n<p data-start=\"2654\" data-end=\"2732\">Under <strong data-start=\"2660\" data-end=\"2715\">IAS 28 Investments in Associates and Joint Ventures<\/strong>, the investor:<\/p>\n<ol data-start=\"2733\" data-end=\"3104\">\n<li data-start=\"2733\" data-end=\"2794\">\n<p data-start=\"2736\" data-end=\"2794\"><strong data-start=\"2736\" data-end=\"2760\">Initial Recognition:<\/strong> Records the investment at cost.<\/p>\n<\/li>\n<li data-start=\"2795\" data-end=\"2934\">\n<p data-start=\"2798\" data-end=\"2934\"><strong data-start=\"2798\" data-end=\"2825\">Subsequent Measurement:<\/strong> Adjusts the carrying amount for its share of the investee\u2019s profit or loss and other comprehensive income.<\/p>\n<\/li>\n<li data-start=\"2935\" data-end=\"3000\">\n<p data-start=\"2938\" data-end=\"3000\"><strong data-start=\"2938\" data-end=\"2952\">Dividends:<\/strong> Reduce the carrying amount of the investment.<\/p>\n<\/li>\n<li data-start=\"3001\" data-end=\"3104\">\n<p data-start=\"3004\" data-end=\"3104\"><strong data-start=\"3004\" data-end=\"3015\">Losses:<\/strong> Recognise losses only up to the investor\u2019s interest, unless further obligations exist.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"3106\" data-end=\"3235\">This method aligns the investor\u2019s results with those of the associate, providing a more faithful representation of performance.<\/p>\n<hr data-start=\"3237\" data-end=\"3240\" \/>\n<h5 data-start=\"3242\" data-end=\"3285\"><strong data-start=\"3246\" data-end=\"3285\">5\ufe0f\u20e3 Discontinuing the Equity Method<\/strong><\/h5>\n<p data-start=\"3287\" data-end=\"3650\">An investor stops applying the equity method when it <strong data-start=\"3340\" data-end=\"3388\">loses significant influence or joint control<\/strong>. From that date, it measures the retained interest at fair value under IFRS 9.<br data-start=\"3467\" data-end=\"3470\" \/>Any difference between carrying amount and fair value is recognised in profit or loss.<br data-start=\"3556\" data-end=\"3559\" \/>Therefore, companies must monitor ownership changes and contractual arrangements closely.<\/p>\n<hr data-start=\"3652\" data-end=\"3655\" \/>\n<h5 data-start=\"3657\" data-end=\"3687\"><strong data-start=\"3661\" data-end=\"3687\">6\ufe0f\u20e3 Impairment Testing<\/strong><\/h5>\n<p data-start=\"3689\" data-end=\"4030\">IAS 28 refers to <strong data-start=\"3706\" data-end=\"3737\">IAS 36 Impairment of Assets<\/strong> for determining whether the investment\u2019s carrying amount exceeds its recoverable amount.<br data-start=\"3826\" data-end=\"3829\" \/>If indicators such as prolonged losses or declining cash flows appear, firms must test and record impairment losses accordingly.<br data-start=\"3957\" data-end=\"3960\" \/>Recoveries are recognised only if the impairment conditions reverse.<\/p>\n<hr data-start=\"4032\" data-end=\"4035\" \/>\n<h5 data-start=\"4037\" data-end=\"4072\"><strong data-start=\"4041\" data-end=\"4072\">7\ufe0f\u20e3 Disclosure Requirements<\/strong><\/h5>\n<p data-start=\"4074\" data-end=\"4151\">IAS 28 Investments in Associates and Joint Ventures requires disclosure of:<\/p>\n<ul data-start=\"4152\" data-end=\"4483\">\n<li data-start=\"4152\" data-end=\"4246\">\n<p data-start=\"4154\" data-end=\"4246\">The name, nature, and ownership percentage of each significant associate or joint venture.<\/p>\n<\/li>\n<li data-start=\"4247\" data-end=\"4297\">\n<p data-start=\"4249\" data-end=\"4297\">The method used to account for the investment.<\/p>\n<\/li>\n<li data-start=\"4298\" data-end=\"4392\">\n<p data-start=\"4300\" data-end=\"4392\">Summarised financial information, including total assets, liabilities, and profit or loss.<\/p>\n<\/li>\n<li data-start=\"4393\" data-end=\"4483\">\n<p data-start=\"4395\" data-end=\"4483\">Reasons if the investor\u2019s interest is <strong data-start=\"4433\" data-end=\"4447\">below 20 %<\/strong> yet still treated as significant.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4485\" data-end=\"4615\">Singapore\u2019s <strong data-start=\"4497\" data-end=\"4505\">ACRA<\/strong> and audit reviewers often verify that equity-method movements reconcile to underlying financial statements.<\/p>\n<hr data-start=\"4617\" data-end=\"4620\" \/>\n<h5 data-start=\"4622\" data-end=\"4661\"><strong data-start=\"4626\" data-end=\"4661\">8\ufe0f\u20e3 Example: IAS 28 in Practice<\/strong><\/h5>\n<p data-start=\"4663\" data-end=\"4866\"><strong data-start=\"4663\" data-end=\"4676\">Scenario:<\/strong><br data-start=\"4676\" data-end=\"4679\" \/>uSafe Consultancy Pte. Ltd. invests 30 % in a technology-advisory company for SGD 400 000. During FY 2024, the investee reports a profit of SGD 100 000 and pays a dividend of SGD 20 000.<\/p>\n<p data-start=\"4868\" data-end=\"4895\"><strong data-start=\"4868\" data-end=\"4893\">Accounting treatment:<\/strong><\/p>\n<ul data-start=\"4896\" data-end=\"5037\">\n<li data-start=\"4896\" data-end=\"4945\">\n<p data-start=\"4898\" data-end=\"4945\">Share of profit: SGD 30 000 (30 % \u00d7 100 000).<\/p>\n<\/li>\n<li data-start=\"4946\" data-end=\"4991\">\n<p data-start=\"4948\" data-end=\"4991\">Less dividend: SGD 6 000 (30 % \u00d7 20 000).<\/p>\n<\/li>\n<li data-start=\"4992\" data-end=\"5037\">\n<p data-start=\"4994\" data-end=\"5037\"><strong data-start=\"4994\" data-end=\"5022\">Closing carrying amount:<\/strong> SGD 424 000.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5039\" data-end=\"5131\">The profit share appears in uSafe\u2019s income statement under \u201cShare of profit of associate.\u201d<\/p>\n<hr data-start=\"5133\" data-end=\"5136\" \/>\n<h3 data-start=\"5138\" data-end=\"5163\"><strong data-start=\"5142\" data-end=\"5163\">9\ufe0f\u20e3 Common Errors<\/strong><\/h3>\n<ul data-start=\"5165\" data-end=\"5443\">\n<li data-start=\"5165\" data-end=\"5259\">\n<p data-start=\"5167\" data-end=\"5259\">Using <strong data-start=\"5173\" data-end=\"5188\">cost method<\/strong> instead of equity method after significant influence is established.<\/p>\n<\/li>\n<li data-start=\"5260\" data-end=\"5336\">\n<p data-start=\"5262\" data-end=\"5336\">Failing to eliminate unrealised profits on transactions with associates.<\/p>\n<\/li>\n<li data-start=\"5337\" data-end=\"5372\">\n<p data-start=\"5339\" data-end=\"5372\">Ignoring impairment indicators.<\/p>\n<\/li>\n<li data-start=\"5373\" data-end=\"5443\">\n<p data-start=\"5375\" data-end=\"5443\">Omitting disclosures about ownership percentages or voting rights.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5445\" data-end=\"5555\">Avoiding these issues helps ensure full compliance with IAS 28 Investments in Associates and Joint Ventures.<\/p>\n<hr data-start=\"5557\" data-end=\"5560\" \/>\n<h3 data-start=\"5562\" data-end=\"5587\"><strong data-start=\"5566\" data-end=\"5587\">\ud83d\udd1f Best Practices<\/strong><\/h3>\n<p data-start=\"5589\" data-end=\"5888\">\u2705 Document the assessment of significant influence annually.<br data-start=\"5649\" data-end=\"5652\" \/>\u2705 Maintain reconciliations between the associate\u2019s accounts and your general ledger.<br data-start=\"5736\" data-end=\"5739\" \/>\u2705 Coordinate with auditors to verify elimination of inter-company profits.<br data-start=\"5813\" data-end=\"5816\" \/>\u2705 Provide concise narrative explanations in financial-statement notes.<\/p>\n<p data-start=\"5890\" data-end=\"5977\">As a result, readers understand how each investment contributes to group performance.<\/p>\n<hr data-start=\"5979\" data-end=\"5982\" \/>\n<h3 data-start=\"5984\" data-end=\"6002\"><strong data-start=\"5988\" data-end=\"6002\">Conclusion<\/strong><\/h3>\n<p data-start=\"6004\" data-end=\"6342\"><strong data-start=\"6004\" data-end=\"6059\">IAS 28 Investments in Associates and Joint Ventures<\/strong> ensures investors reflect their share of results realistically rather than solely at cost.<br data-start=\"6150\" data-end=\"6153\" \/>For Singapore firms with cross-holdings or regional joint ventures, proper application of IAS 28 promotes <strong data-start=\"6259\" data-end=\"6306\">accuracy, accountability, and comparability<\/strong>\u2014pillars of transparent reporting.<\/p>\n<p data-start=\"5485\" data-end=\"5801\">Disclaimer: This article is for informational purposes only and does not constitute any professional advice. Feel free to contact us to consult with our\u00a0<a href=\"https:\/\/usafe-ca.com\/zh\/contact\/\">professional advisors team<\/a>\u00a0for personalized advice and guidance.<\/p>\n<p data-start=\"5485\" data-end=\"5801\">Sources: <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-28-investments-in-associates-and-joint-ventures\/\">https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-28-investments-in-associates-and-joint-ventures\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>IAS 28 Investments in Associates and Joint Ventures \u2013 Equity Method Explained 1\ufe0f\u20e3 Introduction: Understanding IAS 28 Investments in Associates and Joint Ventures IAS 28 Investments in Associates and Joint Ventures prescribes how investors account for long-term interests in companies they influence but do not control.In Singapore\u2019s interconnected business environment\u2014where professional-service firms often hold stakes [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2945,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,9,3],"tags":[],"class_list":["post-2944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-malaysia","category-singapore","category-useful"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.5) - 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