帮忙翻译.会计专业英语.(英-汉)
不要直接机译呀.谢谢啦
JointVentures:IFRSrequiresventurerstorecordtheirshareofjointly
controlledassetsandjointlycontrolledoperations,whichdonothave
alegalentitystructure,andrequiresventurerstorecordtheirinterests
injointlycontrolledentities.UnlikeU.S.GAAP,IFRSincludesanoption
topresentaventurer’sinterestinjointlycontrolledentitiesundereither
theequitymethodorproportionateconsolidation.However,theaccounting
treatmentforjointlycontrolledassetsandjointlycontrolled
operationsunderIFRSissimilartothatrequiredforundividedinterests
inU.S.GAAP.