The effects of IFRS 11 on businesses and financial statements
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Abstract (EN)
In May 2011, the International Accounting Standards Board (IASB) issued new standard IFRS 11 Joint Arrangements. IFRS 11 replaces IAS 31 Interests in Joint Ventures IFRS 11 uses some of the same terms as IAS 31, but with different meanings. This publication describes the requirements of IFRS 11, explores application issues related to IFRS 11 and also describes the related disclosure requirements for joint arrangements and joint ventures.
Author
Volkan Yeşilçimen
Institution
Dokuz Eylül University
Muhasebe Finansman Bilim Dalı
How to Cite
Volkan Yeşilçimen (Master Thesis). The effects of IFRS 11 on businesses and financial statements, 2013, Dokuz Eylül University.
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