![]() ![]() Superseded by IFRS 11 Joint Arrangements effective 1 January 2013 SIC-13 Jointly Controlled Entities – Non-Monetary Contributions by Venturers.IAS 31 is superseded by IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities effective 1 January 2013 IAS 31 amended for Annual Improvements to IFRSs 2007 for certain disclosures and reversals of impairment losses (equity method)Įffective date of the May 2008 revisions to IAS 31Įffective date of the January 2008 revisions to IAS 31 Some significant revisions of IAS 31 were adopted as a result of the Business Combinations Phase II Project relating to loss of joint control ![]() ![]() Proposes to replace IAS 31 with a new standard titled Joint Arrangements. Revised version of IAS 31 issued by the IASBĮxposure Draft ED 9 Joint Arrangements issued. IAS 31 was revised by IAS 39 effective 1 January 2001 IAS 31 Financial Reporting of Interests in Joint Ventures IAS 39 - Financial Instruments: Recognition and MeasurementĮxposure Draft E35 Financial Reporting of Interests in Joint Ventures.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.IAS 22 - Business Combinations (Superseded).IAS 21 - The Effects of Changes in Foreign Exchange Rates.IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.IAS 19 - Employee Benefits (1998) (superseded).IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).IAS 14 - Segment Reporting (Superseded).IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.IAS 1 - Presentation of Financial Statements. ![]()
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