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Kế toán quốc tế 2. Chương 5, Join operation and Join venture (IFRS 11) / Phạm Minh Vương
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Mô tả chi tiết
1
Chapter 5
Join operation and
Join venture (IFRS 11) 1 Chapter’s objectives
• Distinguish joint venture and joint operation
• Describe accounting treatment for joint arrangements
• Prepare financial statement for joint venture and joint operation
• Describe disclosure requirements for joint arrangements 2
•Topic 5.1: Definitions regarding joint
arrangement
•Topic 5.2: Prepare financial statement for
Joint venture
•Topic 5.3: Prepare financial statement for
Joint operation
3 Topic 5.1
Definitions regarding joint arrangement
Objectives 5 Distinguish between joint
operation and joint
venture.
Describe disclosure
requirements for joint
arrangement according to
IFRS 12.
Content
Joint arrangement
Distinguish joint venture and joint operation
Disclosure for joint arrangement