Financial Reporting Standard 131. Interests in joint ventures
| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Kuala Lumpur :
Malaysian Accounting Standards Board
|
| Series: | Financial reporting standard
131 |
| Subjects: |
Table of Contents:
- 1. Introduction
- 2. Scope
- 3. Definitions
- 4. Jointly controlled operations
- 5. Jointly controlled assets
- 6. Jointly controlled entities
- 7. Transactions between a venturer and a joint venture
- 8. Reporting interests in joint ventures in the financial statements of an investor
- 9. Operators of joint ventures
- 10. Disclosure
- 11. Effective date and transition
- 12. Withdrawal of FRS 131(2004)