Investments in joint ventures (Section 15)

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Investments in joint ventures (Section 15) by Mind Map: Investments in joint ventures (Section 15)

1. Recognition and measurement

1.1. Classification

1.2. Types of joint venture

1.2.1. Jointly controlled operations

1.2.2. Jointly controlled assets

1.2.3. Jointly controlled entities

1.3. Accounting requirements

1.3.1. Jointly controlled operations

1.3.2. Jointly controlled assets

1.3.3. Jointly controlled entities

1.4. Other joint venture accounting issues

1.4.1. Transactions between venture and venturer

1.4.2. Other investors in a joint venture

2. Presentation and disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Further resources

4.1.1. Disclosure checklist

4.1.2. eCPD module: FRS 102: Invest in associates & joint ventures