Section 15 – 15.13 Disclosures in individual and consolidated financial statements new
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Section 15 – 15.7 Equity method new
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Section 15 – 15.12 Fair value model for a jointly controlled entity new
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Section 15 – 15.5 Jointly controlled entities new
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Section 15 – 15.13 Disclosures in individual and consolidated financial statements
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Section 15 – 15.12 Fair value model for a jointly controlled entity
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Section 15 – 15.11 Step increase from investment/financial asset to joint venture
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Section 15 – 15.10 Step increase in an existing joint venture
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Section 15 – 15.9 Initial carrying amount of a joint venture following loss of control of an entity (moving from a subsidiary to a joint venture)
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Section 15 – 15.8 Discontinuing the equity method
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Section 15 – 15.7 Equity method
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Section 15 – 15.6 Cost model
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Section 15 – 15.5 Jointly controlled entities
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Section 15 – 15.4 Jointly controlled assets
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Section 15 – 15.3 Jointly controlled operations
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Section 15 – 15.2 Definition of joint ventures
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Section 15 – 15.1 Scope
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Section 15 – Index
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Section 15 – Leases
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Section 15 – Leases
[et_pb_section bb_built=”1″ admin_label=”Header – All Pages” transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” custom_padding=”0px||0px|” global_module=”1221″][et_pb_row admin_label=”row” global_parent=”1221″ make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” custom_padding=”||5px|” allow_player_pause=”off” parallax=”off” parallax_method=”on” make_equal=”off” parallax_1=”off” parallax_method_1=”off”][et_pb_column type=”4_4″][et_pb_post_title admin_label=”Post Title” global_parent=”1221″ title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”on” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” use_border_color=”off” border_color=”#ffffff” border_style=”solid” custom_padding=”10px|||” […]
Section 15 – Disclosure Checklist
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Section 15 – Disclosures and Financial Statement Extracts
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Section 15 – Transition
[et_pb_section admin_label=”Header – All Pages” global_module=”1221″ transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”||0px|”][et_pb_row global_parent=”1221″ admin_label=”row”][et_pb_column type=”4_4″][et_pb_post_title global_parent=”1221″ admin_label=”Post Title” title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”on” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” title_all_caps=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” title_font=”|on|||” title_font_size=”35″ custom_padding=”10px|||”] [/et_pb_post_title][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” global_module=”1228″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” […]
Section 15 – Fair Value Accounting for a Jointly Controlled Entity
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Section 15 – Disclosure Examples
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Section 15 – Practical Examples
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Section 15 – Differences
[et_pb_section admin_label=”Header – All Pages” global_module=”1221″ transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”||0px|”][et_pb_row global_parent=”1221″ admin_label=”row”][et_pb_column type=”4_4″][et_pb_post_title global_parent=”1221″ admin_label=”Post Title” title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”on” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” title_all_caps=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” title_font=”|on|||” title_font_size=”35″ custom_padding=”10px|||”] [/et_pb_post_title][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section admin_label=”Section” global_module=”1228″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” […]
Section 15 – Cost Model
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Section 15 – Equity Method
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Section 15 – Scope, Definitions & Joint Venture Types
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Section 15 – Investment in Joint Ventures
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