IAS 31: Difference between revisions
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imported>Doug Williamson (Amend wording to past tense.) |
imported>Doug Williamson (Punctuation.) |
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The former International Accounting Standard 31, which dealt with interests in joint ventures. | 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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from 2013. | IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013. | ||
Revision as of 15:33, 18 January 2015
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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.
