Exposure Draft: Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) - (Last date for sending comments: March 20, 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 the joint operation constitutes a business, as defined in IFRS 3 Business Combinations. Invitation to comment ASB invites comments on the said Exposure Draft from the public. The downloada

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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