IAS 31 definition
Examples of IAS 31 in a sentence
If deemed appropriate or necessary by the Association and Superintendent, more than one informal meeting may be held during the month.
IFRS 11 essentially carves out of previous jointly controlled entities, those arrangements which although structured through a separate vehicle, such separation is ineffective and the parties to the arrangement have rights to the assets and obligations for the liabilities and are accounted for as joint operations in a fashion consistent with jointly controlled assets/operations under IAS 31.