IAS 31

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Revision as of 10:46, 20 April 2013 by imported>Doug Williamson (Checked against IASB & Deloitte 20/4/13 - no change)

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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 IAS 31 is superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from January 2013.

See also

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