IAS 31 outlines the accounting treatment for interests in joint ventures and the reporting of joint venture arrangements in financial statements.

In December 2003 the Board amended and renamed IAS 31 with a new title—Interests in Joint Ventures. This amendment was done in conjunction with amendments to IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries and IAS 28 Accounting for Investments in Associates.

1992年1月1日 · 《国际会计准则第31号-合营中权益的财务报告》（1990年12月公布，1994年11月格式重排） 英文名=IAS 31–Financial Reporting of Interests In Joint Ventures首次生效时间=1992年1月1日最新修订时间=1994年11月修订历史=

IN1 International Accounting Standard 31 Interests in Joint Ventures (IAS 31) replaces IAS 31 Financial Reporting of Interests in Joint Ventures (revised in 2000), and should be applied for annual periods beginning on or after 1 January 2005.

IAS 31 Interests in Joint Ventures This Standard shall be applied in accounting for interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under which the joint venture activities take place.

國際會計準則第31 號個案釋例 – 3 – 1 甲公司之營業費用包括折舊與攤銷費用$900,000 及員工福利費用$4,000,000；丙公司之營業費 用包括折舊與攤銷費用$500,000 及員工福利費用$1,000,000。

IFRS 11 establishes principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (joint arrangements). A joint arrangement is an arrangement of which two or more parties have joint control.

Put simply, IFRS 11 does two things. Firstly, it carves out, from IAS 31 jointly controlled entities, those cases in which although there is a separate vehicle, that separation is ineffective in certain ways. These arrangements are treated similarly to jointly controlled assets/operations under IAS 31 and are now called joint operations.

IAS 31 Interests in Joint Ventures. The Board considered whether another approach is appropriate for these investors when they do not have control but have joint control or significant influence over their investees.

When a venturer contributes or sells assets to a joint venture, and has transferred the significant risks and rewards of ownership, the venturer shall recognize only the portion of the gain or loss that is attributable to the interests of the other venturers. If it has significant influence in the joint venture use IAS 28.