IAS 31

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Revision as of 15:28, 18 January 2015 by imported>Doug Williamson (Amend wording to past tense.)
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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IAS 31 was superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of interests in other entities' with effect from 2013.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