IAS 31 Interests in Joint Ventures
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Entities with interests in joint ventures
|
| gptkbp:compatibleWith |
Investments in associates
|
| gptkbp:defines |
Jointly controlled assets
Jointly controlled entities Jointly controlled operations |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 31 Interests in Joint Ventures
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
gptkb:International_Accounting_Standards_Committee |
| gptkbp:objective |
Prescribe accounting for interests in joint ventures
|
| gptkbp:permits |
Equity method
|
| gptkbp:relatedStandard |
gptkb:IAS_27_Consolidated_and_Separate_Financial_Statements
gptkb:IAS_28_Investments_in_Associates |
| gptkbp:replacedBy |
gptkb:IFRS_11_Joint_Arrangements
|
| gptkbp:requires |
Proportionate consolidation
|
| gptkbp:standardNumber |
IAS 31
|
| gptkbp:startDate |
1 January 1990
|
| gptkbp:subject |
Joint ventures
Financial reporting |
| gptkbp:withdrawn |
1 January 2013
|
| gptkbp:bfsParent |
gptkb:IFRS_11_Joint_Arrangements
|
| gptkbp:bfsLayer |
6
|