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 (Amendments to Other Pronouncements) Content not shown

A1-A2