Transcription of Group Accounting for Joint Ventures Topic …
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Group Accounting for Joint Ventures Topic …
Group Accounting for Joint Ventures Topic Gateway Series Group Accounting for Joint Ventures Topic Gateway Series No. 29 1 Prepared by Nick Topazio and Technical Information Service Revised in April 2008 Group Accounting for Joint Ventures 2 Topic Gateway Series About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research. Topic Gateways are available electronically to CIMA members only in the CPD Centre on the CIMA website, along with a number of electronic resources.
Group accounting for joint ventures Topic Gateway Series 3 . Group accounting for joint ventures . Definition and concept . A joint venture is defined in International Accounting Standards (IAS) as:
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