IAS 31

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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.

See also

• FRS 102
• IFRS 11
• IFRS 12
• International Financial Reporting Standards
• Joint venture