C:\Fakepath\Ias 31 Joint Ventures

IAS 31: Interests in Joint Ventures Brett Scharg International Accounting 520 March 9, 2010

Joint Venture Definition – US GAAP ,[object Object]

Treatment Under US GAAP ,[object Object],[object Object],[object Object],[object Object],[object Object]

GAAP Example 500 200 500 NI (1,750) (300) (1,600) Total expenses (450) (100) (400) Other expenses (1,300) (200) (1,200) COGS 2,250 500 2,100 Total revenue 100 Income from Shield 2,250 500 2,000 Sales Proportionate Consolidated Shield Unincorp. Equity Method - Price Corp

Joint Venture Definition - IFRS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Types of Joint Ventures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Proportional Consolidation ,[object Object],[object Object],[object Object],[object Object],[object Object]

Equity Method ,[object Object],[object Object],[object Object],[object Object],[object Object]

To Whom is Standard NOT Applicable? ,[object Object],[object Object],[object Object],[object Object]

Intercompany Transactions (1) ,[object Object],[object Object],[object Object]

Disclosures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

GAAP vs. IFRS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Why Did IASB Adopt Different Standards? ,[object Object],[object Object],[object Object],[object Object]

C:\Fakepath\Ias 31 Joint Ventures

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