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Definition and accounting for joint arrangements under IFRS 11: Presentation assessment

Name: Definition and accounting for joint arrangements under IFRS 11: Presentation assessment
Brand: Our Knowledge Publishing
SKU: 7eed5412ea082769205b6ac679b0cd49

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Bol On 12 May 2011, the IASB published IFRS 11 'Joint Arrangements', a new standard for the financial reporting of joint operations and joint ventures. This will in future replace the previously applicable standards IAS 31 "Interests in Joint Ventures" and SIC 13 "Jointly Controlled Entities - Non-Monetary Contributions by Venturers". The revision of IAS 31 forms part of the 'Joint Ventures' Short-Term Convergence Project. As part of the 'Memorandum of Understanding' concluded between the IASB and the FASB, the aim is to achieve a reduction in the differences between the IFRS and US-GAAP accounting systems in the short term.

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On 12 May 2011, the IASB published IFRS 11 'Joint Arrangements', a new standard for the financial reporting of joint operations and joint ventures. This will in future replace the previously applicable standards IAS 31 "Interests in Joint Ventures" and SIC 13 "Jointly Controlled Entities - Non-Monetary Contributions by Venturers". The revision of IAS 31 forms part of the 'Joint Ventures' Short-Term Convergence Project. As part of the 'Memorandum of Understanding' concluded between the IASB and the FASB, the aim is to achieve a reduction in the differences between the IFRS and US-GAAP accounting systems in the short term.

Lees meer