ifrs_practical_guide_jointsup_国际财务报告准则实务指南.pdfVIP

Practical guide to IFRS Joint arrangements: a significant issue for the telecommunications industry 国际财务报告准则 实务指南 合营安排：电信行业的一项重大问题 February 2013 2013年2月 English with Chinese Translation 中英文对照 Practical guide to IFRS Joint arrangements: a significant issue for the telecommunications industry What is the issue? Growing use of joint The International Accounting Standards arrangements in telecoms Board issued IFRS 11, ‘Joint arrangements’, industry in May 2011, which overhauls the existing accounting for joint arrangements. Accounting issues in the telecoms sector regularly present management with IFRS 11 provides investors with greater challenges. Telecoms operators find clarity about an entity’s involvement themselves operating in increasingly in joint arrangements by requiring complex business models. A range of entities to recognise the contractual industry-specific accounting challenges rights and obligations arising from their arises through the provision of ‘standard’ joint arrangements. Parties to a joint telecoms services (such as fixed and mobile arrangement should recognise on the services), as well as thro