Interests in Joint Ventures IAS 31.pptVIP

* * * * * * * Interests in Joint Ventures: IAS 31 Wiecek and Young IFRS Primer Chapter 33 * Consolidated and SeparateFinancial Statements Related standards IAS 31 Current GAAP comparisons IFRS financial statement disclosures Looking ahead End-of-chapter practice * Related Standards APB 18 The Equity Method of Accounting for Investments in Common Stock * Related Standards SIC 13 Jointly Controlled Entities— Non-monetary Contributions by Venturers IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates * IAS 31 – Overview Objective and scope Joint ventures Joi