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1. www.iasplus.com › en › standardsIAS 31 — Interests In Joint Ventures

   www.iasplus.com › en › standards

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   IAS 31 sets out the accounting for an entity's interests in various forms of joint ventures: jointly controlled operations, jointly controlled assets, and jointly controlled entities. The standard permits jointly controlled entities to be accounted for using either the equity method or by proportionate consolidation.

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     IAS 31 erlaubt die Anwendung von zwei unterschiedlichen ...

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     IAS 31 sets out the accounting for an entity's ...

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     A summary of items not added to the IFRS ...

   • IASB Publishes 13 Revised IAS

     IAS 31 Interests in Joint Ventures IAS 33 Earnings per ...

2. wiki.mbalib.com › zh-tw › 《国际会计准则第31号-合营《國際會計準則第31號-合營中權益的財務報告》 - MBA ...

   wiki.mbalib.com › zh-tw › 《国际会计准则第31号-合营

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   1992年1月1日 · 《國際會計準則第31號-合營中權益的財務報告》（1990年12月公佈，1994年11月格式重排） 英文名=IAS 31–Financial Reporting of Interests In Joint Ventures首次生效時間=1992年1月1日最新修訂時間=1994年11月修訂歷史=

3. 其他人也問了

   What does IAS 31 stand for?

   • In April 2001 the International Accounting Standards Board (Board) adopted IAS 31 Financial Reporting of Interests in Joint Ventures, which had originally been issued by the International Accounting Standards Committee in December 1990. In December 2003 the Board amended and renamed IAS 31 with a new title—Interests in Joint Ventures.

   IFRS 11 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ifrs-11-joint-arrangements.pdf

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   What is IAS 31 interests in joint ventures?

   • IAS 31 Interests in Joint Ventures sets out the accounting for an entity's interests in various forms of joint ventures: jointly controlled operations, jointly controlled assets, and jointly controlled entities.

   IAS 31 — Interests In Joint Ventures - IAS Plus

   www.iasplus.com/en/standards/ias/ias31

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   When did IAS 31 reissue?

   • IAS 31 was reissued in December 2003, applies to annual periods beginning on or after 1 January 2005, and is superseded by IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of Interests in Other Entities' with effect from annual periods beginning on or after 1 January 2013.

   IAS 31 — Interests In Joint Ventures - IAS Plus

   www.iasplus.com/en/standards/ias/ias31

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   When did IFRS 11 replace IAS 31?

   • In May 2011 the Board issued IFRS 11 Joint Arrangements to replace IAS 31. IFRS 12 Disclosure of Interests in Other Entities, also issued in May 2011, replaced the disclosure requirements in IAS 31. IFRS 11 incorporated the guidance contained in a related Interpretation (SIC-13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers).

   IFRS 11 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ifrs-11-joint-arrangements.pdf

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   What is the difference between HKAS 31 and IAS 31?

   • HKAS 31 is based on IAS 31 Interests in Joint Ventures. In approving HKAS 31, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s Basis for Conclusions on IAS 31. Accordingly, there are no significant differences between HKAS 31 and IAS 31.

   Interests in Joint Ventures - Hong Kong Institute of Certified Public Acc…

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas31.pdf

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   What changes were made to IAS 27 & 28?

   • Because of the changes that were to be proposed for the revised versions of IAS 27 Consolidated and Separate Financial Statements and IAS 28 Investments in Associates, the Board also proposed to make some important consequential amendments to IAS 31 Financial Reporting of Interests in Joint Ventures.

   Interests in Joint Ventures - Hong Kong Institute of Certified Public Acc…

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas31.pdf

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4. www.hkicpa.org.hk › volumeII › hkas31HKAS 31 Investments in Joint Ventures - Hong Kong Institute ...

   www.hkicpa.org.hk › volumeII › hkas31

   IN1 Hong Kong Accounting Standard 31 Interests in Joint Ventures (HKAS 31) should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.

   • 檔案大小: 280KB

   • 頁面計數: 25

5. www.ifrs.org › content › damIFRS 11 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org › content › dam

   In December 2003 the Board amended and renamed IAS 31 with a new title—Interests in Joint Ventures. This amendment was done in conjunction with amendments to IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries .

   • 檔案大小: 219KB

   • 頁面計數: 34

6. wiki.mbalib.com › wiki › 《国际会计准则第31号-合营《国际会计准则第31号-合营中权益的财务报告》 - MBA ...簡

   wiki.mbalib.com › wiki › 《国际会计准则第31号-合营

   • 網頁紀錄

   1992年1月1日 · 概述. 《国际会计准则第31号-合营中权益的财务报告》（1990年12月公布，1994年11月格式重排）. IAS 31–Financial Reporting of Interests In Joint Ventures. 首次生效时间. 1992年1月1日.

7. www.deloitte.com.tw › ifrs › StandardIAS31 合資投資 - Deloitte

   www.deloitte.com.tw › ifrs › Standard

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   IAS 31簡覽. 合資類型. 成立另一企業？ 主要性質. 合資控制者之會計處理. 聯合控制經營. 否. 合資者分別使用各自之資源，單獨行使合資契約中指定之工作. 認列其控制之資產及承擔之負債，以及應分享之收入及應分擔之費用. 聯合控制資產. 否. 合資控制者投入資產以共同生產，對產出依照契約協定分配. 認列其分享之資產及應承擔之負債，並記錄應分享之收入及費用. 聯合控制個體. 是. 合資者共同出資成立一獨立合資個體，並聯合控制該個體之經濟活動.

8. www2.deloitte.com › content › dam《新準則》IFRS 11 聯合協議 - Deloitte United States

   www2.deloitte.com › content › dam

   新準則. 國際會計準則理事會(International Accounting Standards Board, 簡稱「IASB」) 於2011 年5月12 日發布IFRS 11 『聯合協議』,以取代IAS 31 『合資權益』及SIC-13『聯合控制個體:合資控制者之非貨幣性投入』。. 於發布IFRS 11 之同時,IASB亦發布: IFRS 10 『 合併財務報表』; IFRS 12 ...