IAS 31 and Performance spread: Difference between pages

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International Accounting Standard 31, dealing with interests in joint ventures.
The difference between the actual rate of return on invested capital and the required market rate of return.
IAS 31 is superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from January 2013.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 ==
== See also ==
* [[FRS  9]]
* [[Capital]]
* [[IFRS 11]]
* [[Invested capital]]
* [[IFRS 12]]
* [[Performance]]
* [[International Financial Reporting Standards]]
* [[Rate of return]]
* [[Joint venture]]
* [[Return]]


[[Category:Accounting_and_Reporting]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Financial_products_and_markets]]

Latest revision as of 18:06, 5 January 2021

The difference between the actual rate of return on invested capital and the required market rate of return.


See also

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