《国际会计准则28——对联营企业投资会计》(以下简称 IAS28)规范的是投资企业对其有重大影响的公司进行投资的会计处理与披露。本文在明确 IAS28主要概念的基础上,讨论如何理解 IAS28对初始投资以及投资后使用权益法对联营企业的投资进行会计处理和披露的规定。一、IAS28主要概念IAS28对于“联营企业”作了专门界定,认为“联营企业是指投资者对其有重大影响、但既不是投资者的子公司也不是其合营企业的企业。”其中,对被投资企业是否有“重大影响”是判断被投资企业是否为投资企业的联营企业的关 IAS 28, “Accounting for Associated Business Investments” (hereinafter referred to as IAS28), regulates the accounting treatment and disclosure of investments by companies that invest in companies that have a significant impact on them. Based on the key concepts of IAS28, this article discusses how to understand the provisions of IAS28 on the accounting treatment and disclosure of investments made by affiliated companies for initial investment and the use of equity method after investment. First, the main concept of IAS28 IAS28 for “Associates ” made a special definition, that “Associates refers to the investors have a significant impact on it, but neither investors nor a joint venture enterprises. ”Among them, whether there is a “ significant influence ”on the invested enterprise is the judgment of whether the invested enterprise is the affiliated enterprise of the invested enterprise