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IASB Interests in Joint Ventures
International Accounting Standards Board: The International Accounting Standards Board (IASB) is conducting a research project that is the first phase of a longer-term effort to improve IAS 31, Interests in Joint Ventures. The Australian Accounting Standards Board is leading a team of standard setters from Hong Kong, Malaysia, and New Zealand that are conducting the research project.
As a first step in the research, a joint venture questionnaire was developed as a way of identifying the various structures of joint arrangements used worldwide. In some cases where two or more parties invest in an undertaking together, these arrangements have the characteristics of, and are classified under international financial reporting standards as, joint ventures. In other cases, they are classified under international financial reporting standards as investments in associates. Under U.S. GAAP, these types of investments are generally classified as equity-method investments, although some may be variable interest entities. The survey is intended to elicit information on these types of investments regardless of how they are currently accounted for.
Relationship to the FASB Technical Agenda: The FASB does not currently have an active agenda project relating to the accounting for equity-method investments. However, the FASB and the IASB agreed in April 2004 to coordinate their future technical agendas. Therefore, the FASB expects that at some future date, it will add a project to its agenda to improve the accounting for joint ventures and other equity-method investments and further its goal of converging U.S. GAAP with international financial reporting standards. The results of the IASB’s research might significantly influence future FASB efforts to improve U.S. GAAP in this area.
国际会计准则-合资企业利益
国际会计准则委员会：目前国际会计准则委员会（IASB）为了改善国际会计准则第31条——关于合资企业的利益——正展开一项研究计划，从而迈进了长期向这一目标努力的第一阶段。澳大利亚会计准则委员会领导一个标准制定小组开展这一研究项目，其小组成员来自香港，马来西亚和新西兰。
作为研究工作的第一步，委员会制定出一份关于合资企业的调查问卷，用以确定世界范围内所采用的合作安排的各种结构模式。有些情况下，有两方或两方以上投资于同一企业，其合资组合安排具有合资企业的特征，根据国际财务报告准则归为合资企业一类。其他情况则依据该准则归为合伙人投资。根据美国公认会计准则，这些投资类型都一般属于股本式投资，尽管有些可能在利益实体上有所变化。该调查旨在得到关于这些投资类型的相关信息，对于各类型目前所占比重并不予以考虑。
与美国金融会计标准委员会技术议程的关系：美国金融会计标准委员会在目前议程内并没有积极的关于股本式投资企业会计方法的项目。但是，该委员会和国际会计准则委员会于2004年4月就协调未来技术议程达成一致意见。因而，美国金融会计标准委员会希望在将来某一天补充一个方案把改进合资企业及其他股本式投资企业的会计方法提上其议程，并能进一步使美国公认会计准则与美国金融会计标准趋于一致。国际会计准则委员会这一研究的结果或许能对美国金融会计标准委员会未来在这一领域改善美国公认会计准则产生重大影响。
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