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.


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.