Exposure Draft of AS 111, Financial Reporting of Interest in Joint Ventures

Last updated: 05 January 2022
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This document is an exposure draft of Accounting Standard (AS) 111, focusing on the financial reporting of interests in joint ventures. It outlines the principles and procedures for accounting for joint venture assets, liabilities, income, and expenses in the financial statements of venturers. The draft details definitions, scope, and the classification of joint ventures into operations, assets, and entities, providing guidance for accountants and finance professionals on how to report these interests. It also includes appendices comparing the proposed standard with existing Indian Accounting Standards (Ind AS) and AS 27.

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Exposure Draft of AS 111, Financial Reporting of Interest in Joint Ventures #pdf
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Submitted by · Posted 05 January 2022 · Other files by Suhasini · Report
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