Financial reporting of interests in joint ventures / International Federation of Accountants.
Tipo de material:
TextoIdioma: Inglés Series IFAC Public Sector Committee. IPSAS ; 8Detalles de publicación: New York, N.Y. : IFAC, 2000.Descripción: 24 páginas ; 23 cmTema(s): Clasificación LoC:- HF 5601 .E96 199812 no.8
Contenidos:
Scope, 1 -- Definitions, 5 -- Jointly controlled operations, 18 -- Jointly controlled assets, 23 -- Jointly controlled entities, 30 -- Consolidated Financial Statements of a Venturer, 36 -- Separate Financial Statements of a Venturer, 50 -- Transactions between a venturer and a joint venture, 36 -- Reporting interests in joint ventures in the financial statements of an investor, 54 -- Opera tors of joint ventures, 56 -- Disclosure, 58 -- Transitional provisions, 63 -- Effective date, 66 -- Comparison with ias 31.
| Tipo de ítem | Biblioteca actual | Signatura | Estado | Fecha de vencimiento | Código de barras |
|---|---|---|---|---|---|
| Monografía - Colección General | SUCURSAL JUAN PABLO DUARTE Estantería | HF 5601 .E96 200005 (Navegar estantería(Abre debajo)) | Disponible | 1038901 |
Scope, 1 -- Definitions, 5 -- Jointly controlled operations, 18 -- Jointly controlled assets, 23 -- Jointly controlled entities, 30 -- Consolidated Financial Statements of a Venturer, 36 -- Separate Financial Statements of a Venturer, 50 -- Transactions between a venturer and a joint venture, 36 -- Reporting interests in joint ventures in the financial statements of an investor, 54 -- Opera tors of joint ventures, 56 -- Disclosure, 58 -- Transitional provisions, 63 -- Effective date, 66 -- Comparison with ias 31.
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