International regnskabspolitik - joint venture projektet

Mark, Chris Elgaard

4. semester

Revision (cand.merc.aud.), Kandidat

2011

2011-04-26

83

This master´s thesis analyses how the International Accounting Standard Board (IASB) articulate the elimination of proportionate consolidation and the impact this will have on accounting information compared to the information needs of investors and creditors. Suspicions that the amendment to IAS 31 is motivated by the desire to achieve progress in the convergence project with FASB, is not rebutted. Quite the contrary. The results suggest that the decision to use the equity method instead of proportionate consolidation would not be in the best interests of users of financial statements.

joint ventures ; konvergensprojekt ; IASB ; FASB ; IAS 31 ; Exposure Draft 9 ; regnskabspolitik ; Pro rata konsolidering ; Equity metoden

Download
Vis denne rapport i AAU Studenterprojekter