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Deadline extended for survey on joint ventures

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18 Aug 2004

In our News Story of 15 July, we had reported an announcement on the US FASB website that the IASB is conducting a research project that is the first phase of a longer-term effort to improve IAS 31 Interests in Joint Ventures.

Our story noted that the Australian Accounting Standards Board (AASB) is leading a team of standard setters from Hong Kong, Malaysia, and New Zealand in conducting the research project and that responses to the survey were requested by 28 July 2004. The purpose of this survey is to identify and analyse the characteristics of these investments to assist in revising IAS 31. The IASB's own website has now posted an announcement of the survey:

As part of an IASB research project, the Australian Accounting Standards Board is conducting a survey of the accounting for interests in joint venture arrangements. Participation in the survey by entities involved in joint arrangements will provide valuable input, helping the research team and the IASB to understand better the ways in which joint arrangements are structured.

The response request deadline has been extended to 30 September 2004. The survey may be completed on-line or may be downloaded from the AASB Website.

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