|
Документ показан в сокращенном демонстрационном режиме!
|
|
|
Получить полный доступ к документу
|
|
|
|
|
|
| International Accounting Standard (IAS) 31 «Financial reporting of interests in joint ventures» |
Для того, чтобы получить текст документа, вам нужно ввести логин и пароль.
Если у вас нет логина и пароля, зарегистрируйтесь.
|
|
|
|
|
|
|
|
|
|
|
 | ВНИМАНИЕ! Услуга для абонентов NEO, Tele2 временно недоступна |
| ВНИМАНИЕ! Услуга для абонентов Beeline, NEO, Tele2 временно недоступна |
Блок «Бизнес - справки» - это информация более чем о 40 000 организациях Казахстана (адреса, телефоны, реквизиты и т.д.), в которых представлены государственные органы и коммерческие предприятия Казахстана.
Доступ к блоку «Бизнес-Справки» вы можете получить следующими способами:
Перед отправкой SMS сообщения ознакомьтесь с
условиями предоставления услуги. Внимание! Платежи принимаются только с номеров, оформленных на физ.лицо. Услуга доступна для абонентов Актив, Кселл и Билайн.
Мы не можем подтвердить или удостоверить правильность или соответствие текста данного документа. Всякий, использующий данный документ, делает это на свой риск и должен самостоятельно проверить правильность информации.
We cannot attest or verify the correctness or adequacy of the text of the document. Somebody using the document is doing so at his own risk and should independently verify the accuracy of the information.
International Accounting Standard
(IAS) 31
(Revised 2005)
Financial reporting of interests in joint ventures
См. Методические рекомендации по применению международного стандарта бухгалтерского учета (IAS) 31 «Финансовая отчетность об участии в совместной деятельности»
IAS 31 was approved by the Board in November 1990.
In November 1994, the text of IAS 31 was reformatted to be presented in the revised format adopted for International Accounting Standards in 1991. No substantive changes were made to the original text. Certain terminology was changed to be in line with IASC practice at the time.
In July 1998, to be consistent with IAS 36, impairment of assets, paragraphs 39 and 40 were revised and a new paragraph 41 was added.
In December 1998, paragraphs 35 and 42 of IAS 31 were amended to replace references to IAS 25, accounting for investments, by references to IAS 39, financial instruments: recognition and measurement.
In March 1999, IAS 10 (revised 1999), events after the balance sheet date, amended paragraph 45 to be consistent with the terminology in IAS 37, provisions, contingent liabilities and contingent assets.
In October 2000, paragraph 35 was revised to be consistent with similar paragraphs in other related International Accounting Standards. The change to paragraph 3 5 becomes effective when an enterprise applies IAS 39 for the first time.
One SIC interpretation relates to IAS 31:
— SIC-13: jointly controlled entities — non-monetary contributions by venturers.
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
| CONTENTS | |
| | paragraphs |
| INTRODUCTION | IN1-IN10 |
| INTERNATIONAL ACCOUNTING STANDARD 31 | |
| INTERESTS IN JOINT VENTURES | |
| SCOPE | 1-2 |
| DEFINITIONS | 3-12 |
| Forms of joint venture | 7 |
| Joint control | 8 |
| Contractual arrangement | 9-12 |
| JOINTLY CONTROLLED OPERATIONS | 13-17 |
| JOINTLY CONTROLLED ASSETS | 18-23 |
| JOINTLY CONTROLLED ENTITIES | 24-47 |
| Financial statements of a venturer | 30-45 |
| Proportionate consolidation | 30-37 |
| Equity method | 38-41 |
| Exceptions to proportionate consolidation and equity method | 42-45 |
| Separate financial statements of a venturer | 46-47 |
| TRANSACTIONS BETWEEN A VENTURER AND A JOINT VENTURE | 48-50 |
| REPORTING INTERESTS IN JOINT VENTURES IN | |
| THE FINANCIAL STATEMENTS OF AN INVESTOR | 51 |
| OPERATORS OF JOINT VENTURES | 52-53 |
| DISCLOSURE | 54-57 |
| EFFECTIVE DATE | 58 |
| WITHDRAWAL OF IAS 31 (REVISED 2000) | 59 |
| APPENDIX | |
| Amendments to other pronouncements | |
