IAS 31: Difference between revisions
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imported>Doug Williamson m (Checked against IASB & Deloitte 20/4/13 - no change) |
imported>Doug Williamson (Remove link to FRS 9. Add link to FRS 102.) |
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International Accounting Standard 31, | The former International Accounting Standard 31, which dealt with interests in joint ventures. | ||
IAS 31 | |||
IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013. | |||
== See also == | == See also == | ||
* [[FRS | * [[FRS 102]] | ||
* [[IFRS 11]] | * [[IFRS 11]] | ||
* [[IFRS 12]] | * [[IFRS 12]] | ||
* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[Joint venture]] | * [[Joint venture]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 11:16, 13 September 2017
The former International Accounting Standard 31, which dealt with interests in joint ventures.
IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.
