Free trade agreement and IAS 31: Difference between pages

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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.

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-''International trade''.
+The former International Accounting Standard 31, which dealt with interests in joint ventures.
-(FTA).
+IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.
-An agreement to establish relatively free trade between two countries, or within a wider region.
-Cross-border trade within the free trade area is normally free of tariffs.
+== See also ==
+* [[FRS 102]]
+* [[IFRS 11]]
+* [[IFRS 12]]
+* [[International Financial Reporting Standards]]
+* [[Joint venture]]
+[[Category:Accounting,_tax_and_regulation]]
-==See also==
-*[[Comprehensive Economic and Trade Agreement]]
-*[[Customs union]]
-*[[European Economic Area]]
-*[[European Free Trade Association]]
-*[[Free trade]]
-*[[Free trade area]]
-*[[International trade]]
-*[[North American Free Trade Agreement]]
-*[[Regional Comprehensive Economic Partnership]]
-*[[Tariff]]
-*[[Trade]]
-*[[Trans-Pacific Partnership]]
-*[[United States Trade Representative]]
-[[Category:The_business_context]]
-[[Category:Financial_products_and_markets]]
-[[Category:Trade_finance]]