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- Title
TFRS 11 KAPSAMINDA MÜŞTEREK ANLAŞMALARIN DEĞERLENDİRİLMESİ VE MUHASEBELEŞTİRİLMESİ.
- Authors
KARĞIN, Sibel
- Abstract
The International Accounting Standards Board (IASB) has recently issued a standard, IFRS 11 Joint Arrangements. IFRS 11 Joint Arrangements Standard will be effective after January 1st, 2013. The Standard replaces IAS 31 Interest in Joint Ventures that explains accounting principles of joint ventures. IFRS 11 Joint Arrangements Standard outlines jointly controlled arrangements' accounting principles by classifying these arrangements as Joint Operations and Joint Ventures. IFRS 11 requires "Equity Method" in accounting of interests in Joint Ventures. Therefore, application of "Proportionate Consolidation Method" will no longer be used. In this study, taking other related reporting standards into consideration, accounting principles of joint arrangements have been explained by various examples.
- Subjects
INTERNATIONAL Accounting Standards Board; JOINT ventures; ACCOUNTING; AMPHIBIOUS warfare; EQUITY (Law)
- Publication
Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences, 2013, Vol 18, Issue 1, p305
- ISSN
1301-0603
- Publication type
Article