Section 3056, Joint arrangements: Financial reporting alert

Learn about the new Section 3056, Joint Arrangements, issued by the Accounting Standards Board in September 2014 to replace Section 3055, Interests in Joint Ventures.

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This Chartered Professional Accountants of Canada (CPA Canada) Financial Reporting Alert highlights the key changes from Section 3055 to Section 3056 and considers some possible business implications, discussing effects beyond accounting.

You will learn about:

  • who Section 3056 applies to
  • key changes
  • disclosure and presentation requirements
  • transitional requirements