Views on improving the integrity of global capital markets
17 June 2014

What Investors Need to Know about Accounting for Joint Ventures

The International Accounting Standards Board (IASB) recently streamlined accounting requirements for jointly controlled entities, including joint ventures. These changes — which took effect 1January 2013 (and 1 January 2014 in the European Union) — warrant ongoing investor attention.

IASB board member Patrick Finnegan, CFA; Fred Nieto, CFA, of the IFRS Education Initiative; and Vincent Papa, PhD, CFA, director of financial reporting policy at CFA Institute, discuss the rationale for these changes and what investors can expect from updates to related accounting and disclosure standards.


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About the Author(s)
Matt Waldron

Matt Waldron was a director of financial reporting policy at CFA Institute. He drafted position papers and comment letters, representing membership interests regarding financial reporting and disclosure proposals issued by the FASB, the IASB, and others.

1 thought on “What Investors Need to Know about Accounting for Joint Ventures”

  1. jasdeep mann says:

    thanks for sharing sir..

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