IAS 31: Difference between revisions
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imported>Doug Williamson m (Checked against IASB & Deloitte 20/4/13 - no change) |
imported>Charles Cresswell No edit summary |
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* [[International Financial Reporting Standards]] | * [[International Financial Reporting Standards]] | ||
* [[Joint venture]] | * [[Joint venture]] | ||
[[Category:Accounting_and_Reporting]] | |||
Revision as of 17:04, 18 June 2013
International Accounting Standard 31, dealing with interests in joint ventures. IAS 31 is superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from January 2013.
