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Financial reporting of interests in Joint Ventures / International Federation of Accountants.

Por: Tipo de material: TextoTextoIdioma: Inglés Series IFAC Public Sector Committee. Exposure Draft ; 8Detalles de publicación: New York, N.Y. : IFAC, 1998.Descripción: 31 páginas ; 23 cmTema(s): Clasificación LoC:
  • HF 5601 .E96 199812 no. 8
Contenidos:
Scope, 1 -- Definitions, 9 -- Jointly controlled operations, 16 -- Jointly controlled assets/financial assets, 23 -- Jointly controlled entities, 32 -- Consolidated Financial Statements of a Venturer, 38 -- Separate Financial Statements of a Venturer, 54 -- Transactions between a venturer and joint venture, 55 -- Reporting interests in joint ventures in the financial statements of an investor, 59 -- Operators of joint ventures, 60 -- Disclosure, 62 -- Effective date, 68.
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Scope, 1 -- Definitions, 9 -- Jointly controlled operations, 16 -- Jointly controlled assets/financial assets, 23 -- Jointly controlled entities, 32 -- Consolidated Financial Statements of a Venturer, 38 -- Separate Financial Statements of a Venturer, 54 -- Transactions between a venturer and joint venture, 55 -- Reporting interests in joint ventures in the financial statements of an investor, 59 -- Operators of joint ventures, 60 -- Disclosure, 62 -- Effective date, 68.

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