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تعديل معيار دولى 31 الى معيار التقرير الدولى 11 ifrs
التعديل يحول ثلاثه انواع للمشروعات المشتركه معيار 31 للمشروعات المشتركة الى نوعين مشاركة عمليات ومشاركة مشروعات فالاولى join operation سيعترف الطرف المشارك فيها بنصيبه من الاصول والالتزامات والايرادات والمصروفات اما الثانيه(مشاركة مشروعات join venture فيعرف الطرف وفقا للاتفاق بانه الطرف الذى يمتلك حقوق لصافى اصول المشروع ويستخدم طريقة حقوق الملكيه وليس التجميع النسبى FRS 11 Joint Arrangements, IAS 28 Investments in Associates and Joint Ventures IFRS 11 replaces IAS 31 Interests in Joint Ventures and SIC-13 Jointly-controlled Entities — Non-monetary Contributions by Venturers. Joint control under IFRS 11 is defined as the contractually agreed sharing of control of an arrangement, which exists only when the decisions about the relevant activities require the unanimous consent of the parties sharing control. ‘Control’ in ‘joint control’ refers to the definition of ‘control’ in IFRS 10. IFRS 11 also changes the accounting for joint arrangements by moving from three categories under IAS 31 to the following two categories: Joint operation — An arrangement in which the parties with joint control have rights to the assets and obligations for the liabilities relating to that arrangement. In respect of its interest in a joint operation, a joint operator must recognise all of its assets, liabilities, revenues and expenses, including its relative share of jointly controlled assets, liabilities, revenue and expenses. Joint venture — An arrangement in which the parties with joint control have rights to the net assets of the arrangement. Joint ventures are accounted for using the equity method. The option in IAS 31 to account for joint ventures as defined in IFRS 11 using proportionate consolidation has been removed. Under these new categories, the legal form of the joint arrangement is not the only factor considered when classifying the joint arrangement as either a joint operation or a joint venture, which is a change from IAS 31. Under IFRS 11, parties are required to consider whether a separate vehicle exists and, if so, the legal form of the separate vehicle, the contractual terms and conditions, and other facts and circumstances. IAS 28 has been amended to include the application of the equity method to investments in joint ventures ساعد في نشر والارتقاء بنا عبر مشاركة رأيك في الفيس بوك |
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