IAS 31: Difference between revisions
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imported>Doug Williamson m (Spacing 27/8/13) |
imported>Doug Williamson (Amend to reflect passing of superseded date.) |
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International Accounting Standard 31, dealing with interests in joint ventures. | The former International Accounting Standard 31, dealing with interests in joint ventures. | ||
IAS 31 | IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from 2013.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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* [[Joint venture]] | * [[Joint venture]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 12:01, 20 December 2013
The former International Accounting Standard 31, dealing 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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from 2013.
