CTHRepealedLegislation
AASB 128 - Investments in Associates - July 2004
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Scope
1 This Standard shall be applied in accounting for investments in associates. However, it does not apply to investments in associates held by:
(a) venture capital organisations, or
(b) mutual funds, unit trusts and similar entities including investment-linked insurance funds
that are measured at fair value through profit or loss in accordance with AASB 9 Financial Instruments. An entity shall measure such investments at fair value through profit or loss in accordance with AASB 9. An entity holding such an investment shall make the disclosures required by paragraph 37(f).