Exposure Draft: Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) - (Last date for sending comments: March 20, 2013)

Last updated: 07 February 2013


The International Accounting Standards Board (IASB) has published this Exposure Draft of proposed amendments to introduce guidance on the accounting, by a joint operator, for the acquisition of an interest in a joint operation, as defined in IFRS 11 Joint Arrangements, in which the activity of

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