المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : INTERESTS IN JOINT VENTURES Acknowledgment



محاسب متخصص
08-11-2014, 05:46 AM
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