CTHRepealedLegislation
AASB 131 - Interests in Joint Ventures - July 2004
Reporting Interests in Joint Ventures inReporting Interests in Joint Ventures in the Financial Statements of an Investor
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Reporting Interests in Joint Ventures in the Financial Statements of an Investor
51 An investor in a joint venture that does not have joint control shall account for that investment in accordance with AASB 9 or, if it has significant influence in the joint venture, in accordance with AASB 128.