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IFRS 11 sets out the accounting treatment required for joint arrangements. Which of the following statements are true in respect of this accounting treatment? A. Joint ventures must be equity accounted. B. Joint ventures are accounted for by including the investor's share of assets, liabilities, income and expenses as per the contractual arrangement. C. Joint operations are accounted for by including the investor's share of assets, liabilities, income and expenses as per the contractual arrangement. D. Joint operations must be equity accounted. |