DEFERRAL FOR CHANGE TO TRANSACTION RULES FOR JOINT VENTURES

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DEFERRAL FOR CHANGE TO TRANSACTION RULES FOR JOINT VENTURES

机译：推迟更改合资企业交易规则

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Changes to reporting transactions between investors and associates and joint ventures under IFRS 10, Consolidated Financial Statements, are under review as the IASB has postponed the date when entities must adopt this reporting change, pending completion of a broader review.

机译：由于IASB已推迟实体必须采用此报告变更的日期，等待完成更广泛的审查，因此，根据IFRS 10（合并财务报表），投资者，联营公司和合资企业之间的报告交易变更正在接受审核。

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《Accountancy》 |2016年第1470期|47-48|共2页
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6. Regional and individual differences in physician practices for joint-ventured versus non-joint-ventured physicians. [O] . M Ahern, E Scott 1994

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7. Proposal for a Council Regulation (EEC) relating to the conclusion of the Agreement in the form of an exchange of letters on the amendment of the Agreement between theEuropean Economic Community and the Republic of Austria on the application of the rules on Community transit and tothe implementation of Decision No 3/79 of the Joint Committee set up under that Agreement; Proposal for a Council Regulation (EEC) relating to the conclusion of the Agreement in the form of an exchange of Letters on the amendment of the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit and to the implementation of Decision No 3/79 of the Joint Committee set up under that Agreement. COM (80) 141 final, 27 March 1980. [O] . 1980

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DEFERRAL FOR CHANGE TO TRANSACTION RULES FOR JOINT VENTURES

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