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Final Standard – Joint Arrangements

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Sep 05, 2014

On September 5, the Accounting Standards Board has issued new Section 3056, Interests in Joint Arrangements and amendments to Section 3051, Investments.

Section 3056 replaces Section 3055, Interests in Joint Ventures, and eliminates the free choice in accounting for joint arrangements. The new and amended Sections are effective for fiscal years beginning on or after January 1, 2016 with earlier application permitted.

Review the final standard.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.