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الموضوع: INTERESTS IN JOINT VENTURES Acknowledgment

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    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
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    INTERESTS IN JOINT VENTURES Acknowledgment

    INTERESTS IN JOINT VENTURES
    CONTENTS
    Paragraph
    Scope .................................................. .................................................. .... 1–5
    Definitions .................................................. .............................................. 6–16
    Binding Arrangement .................................................. ...................... 7–10
    Forms of Joint Venture .................................................. .................... 11–12
    Joint Control .................................................. .................................... 13
    Separate Financial Statements .................................................. ......... 14–16
    Jointly Controlled Operations .................................................. ................. 17–21
    Jointly Controlled Assets .................................................. ........................ 22–28
    Jointly Controlled Entities .................................................. ...................... 29–53
    Financial Statements of a Venturer .................................................. .. 35–51
    Proportionate Consolidation .................................................. ..... 35–42
    Equity Method .................................................. .......................... 43–46
    Exceptions to Proportionate Consolidation and Equity Method . 47–51
    Separate Financial Statements of a Venturer ..................................... 52–53
    Transactions Between a Venturer and a Joint Venture ............................. 54–56
    Reporting Interests in Joint Ventures in the Financial Statements of an Investor .................................................. ................................... 57–58
    Operators of Joint Ventures .................................................. .................... 59–60
    Disclosure .................................................. ............................................... 61–64
    Transitional Provisions .................................................. ........................... 65–68
    Effective Date .................................................. ......................................... 69–70
    Withdrawal of IPSAS 8 (2001) .................................................. ............... 71
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