A new approach for the joint arrangements: IFRS 11
DOI:
https://doi.org/10.51302/rcyt.2013.6425Keywords:
joint arrangements, financial instruments, proportionate consolidation, equity methodAbstract
Newly adopted Commission Regulation (EU) n.º 1254/2012 endorsed the new consolidation standards. One of these standards is the IFRS 11, which supersedes IAS 31. The standard introduces a new definition of joint arrangements, and a new approach for recognition.
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Published
2013-07-07
How to Cite
del Busto Méndez, J. (2013). A new approach for the joint arrangements: IFRS 11. Revista De Contabilidad Y Tributación. CEF, (364), 141–154. https://doi.org/10.51302/rcyt.2013.6425
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Section
Contabilidad
