Investments in Associates and Joint Ventures
Journal Title: Academic Journal of Economic Studies - Year 2019, Vol 5, Issue 1
Abstract
This article focuses on the main items regarding the identification of associated enterprises and joint ventures, and make useful guidelines related to the equity method, with reference to international standards. Also, it presents the perspectives on evaluation and the implications its practical approach of investments in associates and joint venture. The results show that this approach of the issue mentioned is very useful for correct understanding and practice by potential investors.
Authors and Affiliations
Alin Eliodor Tanase, Traian Ovidiu Calota, Florin Razvan Oncioiu, Ionica Oncioiu
Keywords
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- EP ID EP499919
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