CTHRepealedLegislation
AASB 131 - Interests in Joint Ventures - July 2004
Separate Financial Statements of a VentuSeparate Financial Statements of a Venturer
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Separate Financial Statements of a Venturer
46 An interest in a jointly controlled entity shall be accounted for in a venturer’s separate financial statements in accordance with paragraphs 38-43 of AASB 127.
47 This Standard does not mandate which entities produce separate financial statements available for public use.