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IAS 31 INTERESTS IN JOINT VENTURES 09/11/2022 1 IAS 31 Interests in Joint Ventures

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05/01/2023 1

IAS 31 INTERESTS IN JOINT VENTURES

IAS 31 Interests in Joint Ventures

05/01/2023 2

IAS 31 Overview

Control Venturer FS

Joint control

Contractual arrangement Consolidated

FS Separate FS

Operations Assets Entities

Proportional Consolidation

Equity Method

Investment at cost

IAS 31 Interests in Joint Ventures

05/01/2023 3

Where do transactions arise?

Jointly controlled

operations & assets

Jointly controlled entities

Investor Financial

Statements

Separate entity FS

Consolidated Financial

Statements

IAS 31 Interests in Joint Ventures

05/01/2023 4

How are entity results consolidated?

Proportionate consolidation

Equity Method

Combine transactions line by line

Show JV transactions separately line by line

IAS 28 Show investment at costAdjust for post acquisition profits and losses

IAS 31 Interests in Joint Ventures

05/01/2023 5

Examples

Follow link: Preparing a basic consolidation

IAS 31 Interests in Joint Ventures

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