IFRS, IAS, International Financial Reporting Standards, International Accounting Standards, IASB

International Financial Reporting Standards (IFRS)
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International Standards and U.S. GAAP
(A comprehensive source of International and U.S. GAAP information)

International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
13106	Jointly controlled entities IAS 31-pr30 A venturer of jointly controlled entities recognises its interests using (1) or (2): (1) proportionate consolidation (2) equity method IAS 31-pr40 IAS 31 does not recommend equity method. IAS 31 permits equity method.

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