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INTERNATIONAL ACCOUNTING STANDARD 31 (2005)

Index

  Source

-

Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 

  Content

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IAS 31: Interests in Joint Ventures

This IAS contains amendments resulting from the adoption of Commission Regulations (EC) No. 2236/2004 of 29 December 2004.

Scope
 

1-2

Definitions
 

3-12

Forms of Joint Venture
 

7

Joint Control
 

8

Contractual Arrangement
 

9-12

Jointly Controlled Operations
 

13-17

Jointly Controlled Assets
 

18-23

Jointly Controlled Entities
 

24-47

Financial Statements of a Venturer
 

30-45

Proportionate Consolidation

30-37

Equity Method

38-41

Exceptions to Proportionate Consolidation and Equity Method

42-45

Separate Financial Statements of a Venturer
 

46-47

Transactions between a Venturer and a Joint Venture
 

48-50

Reporting Interests in Joint Ventures in the Financial Statements of an Investor
 

51

Operators of Joint Ventures
 

52-53

Disclosure
 

54-57

Effective Date
 

58

Withdrawal of IAS 31 (revised 2000)
 

59

Appendix

A1-A2

Index

 


 

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