IFRS 11 - Joint Arrangements: the new project by the IASB to account for joint ventures. Implications and effects on firms' financial statements.

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dc.contributor.advisor Saccon, Chiara it_IT
dc.contributor.author Gobbo, Alice <1992> it_IT
dc.date.accessioned 2018-02-19 it_IT
dc.date.accessioned 2018-06-22T08:42:57Z
dc.date.available 2018-06-22T08:42:57Z
dc.date.issued 2018-03-19 it_IT
dc.identifier.uri http://hdl.handle.net/10579/12280
dc.description.abstract Nowadays, alliances are regarded by CEOs as a key strategic tool to face competition. The financial consequences coming from the engagement in these business arrangements should be properly reported in firms’ financial statements. In this regard, IFRS 11, the new standard issued by the IASB to account for joint arrangements, arose concerns among academicians, audit companies as well as organisations applying International Financial Reporting Standards. IFRS 11 was part of a short-term convergence project undertaken with the FASB in 2006 and its issuance brought considerable changes in the accounting treatment for joint ventures relative to what was previously required by IAS 31. The most controversial change introduced was the definitive elimination of proportionate consolidation to report a party’s interest in a joint venture in favour of the equity method. As IFRS 11 has become an interesting research field, this work aims to provide a contribute for a comprehensive analysis of the rationale behind the decision of the Board to revise IAS 31. Furthermore, after having clearly delineated all the differences existing between IAS 31 and IFRS 11, the study will try to assess the impacts of the implementation of IFRS 11 in firms’ financial statements and will focus mainly on the implications of the transition to equity method. Finally, a recommendation to the IASB will be provided in view of future possible amendments of IFRS 11 or new future convergence projects with the FASB. it_IT
dc.language.iso en it_IT
dc.publisher Università Ca' Foscari Venezia it_IT
dc.rights © Alice Gobbo, 2018 it_IT
dc.title IFRS 11 - Joint Arrangements: the new project by the IASB to account for joint ventures. Implications and effects on firms' financial statements. it_IT
dc.title.alternative IFRS 11 - Joint Arrangements: the new project by the IASB to account for joint ventures. Implications and effects on firms' financial statements. it_IT
dc.type Bachelor Thesis it_IT
dc.degree.name Amministrazione, finanza e controllo it_IT
dc.degree.level Laurea magistrale it_IT
dc.degree.grantor Dipartimento di Management it_IT
dc.description.academicyear 2016/2017, sessione straordinaria it_IT
dc.rights.accessrights openAccess it_IT
dc.thesis.matricno 836511 it_IT
dc.subject.miur SECS-P/07 ECONOMIA AZIENDALE it_IT
dc.description.note it_IT
dc.degree.discipline it_IT
dc.contributor.co-advisor it_IT
dc.date.embargoend it_IT
dc.provenance.upload Alice Gobbo (836511@stud.unive.it), 2018-02-19 it_IT
dc.provenance.plagiarycheck Chiara Saccon (csaccon@unive.it), 2018-03-05 it_IT


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