1 August 2011: IASB releases ‘Effect Analysis’ on joint arrangements

Posted by on 1 August, 2011
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The IASB has published a report which presents an analysis of the effects of IFRS 11 ‘Joint Arrangements’ (and related disclosures included in IFRS 12 ‘Disclosure of Interests in Other Entities’), including the IASB’s expectations of how the IFRS will affect the accounting for current and new joint arrangements according to their structure and legal forms.

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