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n Without Prejudice - IFRS 11 : accounting for joint arrangements : accounting

Volume 11, Issue 7
  • ISSN : 1681-178X
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Abstract

The IASB (International Accounting Standards Board) issued (IFRS 11) during May this year in response to two shortcomings of (IAS 31). These were first that only the structure of the arrangement determined the accounting, and, second, when accounting for joint ventures, preparers had a choice of either equity accounting or proportionately consolidating the joint venture.

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/content/jb_prej/11/7/EJC49779
2011-08-01
2016-12-09

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