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IAS 31

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Interests in Joint Ventures

Publié dans : Économie & finance, Business
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IAS 31

  1. 1. IAS 31 <br />INTERESTS IN JOINT VENTURES<br />1/23/2010<br />1<br />IAS 31 Interests in Joint Ventures<br />
  2. 2. IAS 31 Overview<br />Venturer FS<br />Control<br />JV<br />Contractual arrangement<br />Joint control<br />Consolidated FS<br />Separate FS<br />Operations Assets <br />Entities<br />Equity Method<br />Investment at cost <br />Proportional Consolidation<br />1/23/2010<br />2<br />IAS 31 Interests in Joint Ventures<br />
  3. 3. Where do transactions arise?<br />Jointly controlled entities<br />Jointly controlled operations & assets<br />Separate entity FS<br />Investor Financial Statements<br />Consolidated Financial Statements<br />1/23/2010<br />3<br />IAS 31 Interests in Joint Ventures<br />
  4. 4. How are entity results consolidated?<br />Proportionate consolidation<br />Equity Method<br />IAS 28 <br /><ul><li>Show investment at cost
  5. 5. Adjust for post acquisition profits and losses</li></ul>Combine transactions line by line<br />Show JV transactions separately line by line<br />1/23/2010<br />4<br />IAS 31 Interests in Joint Ventures<br />
  6. 6. Examples<br />1/23/2010<br />5<br />IAS 31 Interests in Joint Ventures<br />

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