IAS Plus Newsletter on joint ventures exposure draft

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14 Oct 2007

Deloitte's IFRS Global Office has published a special edition IAS Plus Newsletter on Proposed Changes to Accounting for Joint Ventures.

The newsletter discusses Exposure Draft ED 9 proposing to replace IAS 31 Interests In Joint Ventures with a new standard to be titled Joint Arrangements. A joint arrangement is a contractual arrangement whereby two or more parties undertake an economic activity together and share decision-making relating to that activity. Joint arrangements include joint assets, joint operations, and joint ventures. Comment deadline is 11 January 2008.

 

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