IAS 31: Interests in joint ventures
The accounting standard IAS 31 sets out the requirements for accounting for interests in joint ventures and for reporting joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
IAS 31 has been superseded by IFRS 11: Joint arrangements and IFRS 12: Disclosure of interests in other entities for periods beginning on or after 1 January 2013.
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IAS 31 – Interests in Joint Ventures
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
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