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Edithistory:IAS 31

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oldid date/time username edit summary
1362043862 2026-07-01T16:40:41Z Kowal2701 [[WP:LLMPRV|Presumptive removal of LLM-generated content]], see [[Wikipedia:AI noticeboard/Archive 3#Sascho Jovanoski 70329]]. Feel free to reinstate by following [[WP:LLMPRVOBJ|the procedures for disputing presumptive removal of LLM-generated content]].
1328907927 2025-12-22T14:16:56Z Bearcat recat
1328827783 2025-12-22T01:38:24Z Chris the speller cap
1328784079 2025-12-21T21:11:12Z Sascho Jovanoski 70329 Initial creation of IAS 31 article; documented the historical categories of joint ventures (operations, assets, and entities); detailed the superseded choice between proportionate consolidation and the equity method; explained the rationale for its replacement by IFRS 11; integrated technical citations.