FRS 9: Associates and joint ventures
Find links to the accounting standard, technical summaries, useful guides and other resources on FRS 9 collated by ICAEW Library & Information Service.
The accounting standard FRS 9 defined and set out the accounting treatments for associates and joint ventures. It was issued by the Accounting Standards Board in November 1997.
This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 January 2015. Topics within treatments for associates and joint ventures are covered by Section 14 and Section 15 of FRS 102 under new UK GAAP.
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There is no free consolidated version of FRS 9 available online.
However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. Contact us by phone on +44 (0)20 7920 8620 or by email at firstname.lastname@example.org for more information.
Unconsolidated standard as first issued
Financial Reporting Standard 9: Associates and Joint Ventures
This is the full text of the original standard as issued by the Accounting Standards Board in November 1997.
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Articles and books in the Library collection
- View a list of articles and books in our collection on FRS 9 and associated companies and joint ventures accounting
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