Financial reporting of interests in joint ventures / 
International Federation of Accountants. 
 - New York, N.Y. :  IFAC,  2000. 
 - 24 páginas ;  23 cm. 
 - IFAC Public Sector Committee. IPSAS ;  8 .
<br/><br/>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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Informes.<br/>Inversiones.<br/>Contabilidad.
<br/><br/><label>LC Class. No.: </label>HF 5601  / .E96 199812 no.8