Proportionate consolidation - PowerPoint PPT Presentation

S &amp; S NEWS LETTER FOR 2010 OCTOBER Part 2

S &amp; S NEWS LETTER FOR 2010 OCTOBER Part 2. VAS IN COMPARISON With IAS/IFRS. NON-ISSUED VIETNAMESE ACCOUNTING STANDARDS. VAS &quot;First time Adoption of IFRS ” VAS &quot;Share-based payment VAS &quot;Non-current assets held for sale and discontinued operations&quot;

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374 views • 23 slides

Investment in Joint Ventures (JV)

FRS 131 Investment in JV “A contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control.” Joint Control

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295 views • 16 slides

Investment in Joint Ventures (JV)

FRS 131 Investment in JV “A contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control .” Joint Control

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387 views • 16 slides

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Proportionate consolidation - PowerPoint PPT Presentation

S &amp;amp; S NEWS LETTER FOR 2010 OCTOBER Part 2

Investment in Joint Ventures (JV)

Investment in Joint Ventures (JV)

S & S NEWS LETTER FOR 2010 OCTOBER Part 2