Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12

This study provides empirical evidence on changes in entities’ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosure requirements. The sample includes 551 firms from 2...

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Veröffentlicht in:	Journal of international financial management & accounting 2021-06, Vol.32 (2), p.207-232
Hauptverfasser:	Sarquis, Raquel Wille, Santos, Ariovaldo, Lourenço, Isabel, Oscar Braunbeck, Guillermo
Format:	Artikel
Sprache:	eng
Schlagworte:	Compliance Developed countries Disclosure disclosure requirements Equity method IFRS 12 International Financial Reporting Standards Joint ventures Legal system Ownership Ventures
Online-Zugang:	Volltext
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