Adv Acc | AS 27 Joint Venture Revision in 30 mins | CA Suraj Sir AIR (1, 4, 2)

Описание: AS 27 set out principles and procedures for accounting of interests in joint venture and reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors regardless of the structures or forms under which the joint venture activities take place. The standard deals with three broad types of joint ventures -
1. Jointly controlled operations,
2. Jointly controlled assets and
3.Jointly controlled entities.
The requirements relating to accounting for joint ventures in consolidated financial statements according to proportionate consolidation method

Adv Acc | AS 27 Joint Venture Revision in 30 mins | CA Suraj Sir AIR (1, 4, 2) | ca inter

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