Views on 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.

 

This is a player that will suggest other similar vidoes at the end of the video.


If you liked this post, consider subscribing to Market Integrity Insights.


About the Author(s)
Matt Waldron

Matt Waldron is a director of financial reporting policy at CFA Institute. He drafts 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..

Leave a Reply

Your email address will not be published. Required fields are marked *



By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close