IAS 31: Difference between revisions

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International Accounting Standard 31, dealing with interests in joint ventures.
The former International Accounting Standard 31, which dealt 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IAS 31 is superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from January 2013.
 
IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.  
 


== See also ==
== See also ==
* [[FRS 9]]
* [[FRS 102]]
* [[IFRS 11]]
* [[IFRS 11]]
* [[IFRS 12]]
* [[IFRS 12]]
* [[International Financial Reporting Standards]]
* [[International Financial Reporting Standards]]
* [[Joint venture]]
* [[Joint venture]]


[[Category:Accounting,_tax_and_regulation]]

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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities', with effect from 2013.


See also