1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2017
Date-stamp loading
  1. IFRS 11: Joint Arrangements
Next

IFRS 11: Joint Arrangements

Comparing proposed amendment...
Objective (paras. 1-2)
Scope (para. 3)
Joint arrangements  (paras. 4-19)
Financial statements of parties to a joint arrangement  (paras. 20-25)
Separate financial statements  (paras. 26-27)
Appendix A Defined terms
Appendix B Application guidance
Appendix C Effective date, transition and withdrawal of other IFRSs
Appendix D Amendments to other IFRSs
Approval by the Board of IFRS 11 issued in May 2011
Approval by the Board of Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12) issued in June 2012
Approval by the Board of Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) issued in May 2014
IFRS 11: Basis for Conclusions
Introduction (paras. BC1-BC3)
Objective (paras. BC4-BC12)
BC4-BC6
The problems with IAS 31 (paras. BC7-BC8)
Improving IAS 31 with the principles of IFRS 11 (paras. BC9-BC12)
Scope (paras. BC13-BC18)
BC13-BC14
Scope exception (paras. BC15-BC18)
Joint arrangements (paras. BC19-BC23)
BC19
Joint control (paras. BC20-BC23)
Types of joint arrangement (paras. BC24-BC37)
Financial statements of parties to a joint arrangement (paras. BC38-BC51)
Joint operation (paras. BC38-BC40)
Joint venture (paras. BC41-BC45)
Accounting for acquisitions of interests in joint operations (paras. BC45A-BC45N)
Previously held interest in a joint operation (amendments issued in December 2017) (paras. BC45O-BC45Q)
Transactions between an entity and a joint operation in which that entity is a joint operator and incorporation of SIC‑13 into the IFRS (paras. BC46-BC47)
Reporting interests in joint arrangements in the financial statements of parties that participate in, but do not have joint control of, a joint arrangement (paras. BC48-BC50)
Joint operation held for sale (para. BC51)
Disclosure (paras. BC52-BC55)
Effective date (paras. BC56-BC59)
Transition (paras. BC60-BC69D)
BC60-BC69B
Accounting for acquisitions of interests in joint operations (para. BC69C)
Previously held interest in a joint operation (amendments issued in December 2017) (para. BC69D)
Summary of main changes from ED 9 (para. BC70)
Cost-benefit considerations (paras. BC71-BC78)
Appendix
IFRS 11: Illustrative Examples
Next