Global Standards for the world economy

Tuesday 26 January 2021

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IASB Investor Education

Webcast series with the CFA Institute

Investor Education video: Accounting for Jointly Controlled Entities

 18 August 2014

The International Accounting Standards Board (IASB) has recently streamlined the requirements for the accounting for jointly controlled entities including joint ventures. These changes took effect from 1 January 2013 (and 1 January 2014 in the EU) and they warrant ongoing investor attention.

IASB 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 along with what investors can expect from updates to related accounting and disclosure standards.

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