Publisher's Synopsis
Associates, joint ventures and other joint arrangements - A commentary on FRS 9 A commentary by PricewaterhouseCoopers on FRS 9 Associates and joint ventures which was published in November 1997 and applies to accounting periods ending on or after 23 June 1998. This book (in its second edition) considers the content of the standard and also deals with other accounting issues such as acquisitions and disposals of interest in associates and joint ventures and the setting up of joint ventures by contributing assets. The book also includes as appendices the full text of the standard and a checklist of the standard's disclosure requirements.