Summary The issue relating to associates and joint ventures is two-fold. First, Financial Reporting Standard (FRS) 102 deals with the issue of accounting f... S Collings - John Wiley & Sons, Ltd 被引量: 9发表: 2015年 Occupying the Managerial Workplace in Sino—foreign Joint Ventures: A ...
charitiesreportingunderFRS102shouldrefertosections11and12ofFRS102for moreinformation. 11.3.Thismoduledealswiththerecognitionandmeasurementoffinancialassetsand financialliabilitiesexceptforthosedetailedbelowwhicharecoveredbyother SORPmodulesorbytheFRSSEorFRS102: investmentsinsubsidiaries,associatesandjointventures; leases;...
judgements and uncertainties Events after the end of the reporting period 2 2 2 3 4 5 5 6 6 This factsheet has been produced in partnership with Steve Collings FCCA, director of Leavitt Walmsley Associates Ltd Chartered Certified Accountants, lecturer and author of financial reporting publications...