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IFRS 11: Joint ArrangementsObjective (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 termsAppendix B Application guidanceAppendix C Effective date, transition and withdrawal of other IFRSsAppendix D Amendments to other IFRSsApproval by the Board of IFRS 11 issued in May 2011Approval 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 2012Approval by the Board of Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) issued in May 2014IFRS 11: Basis for ConclusionsIntroduction (paras. BC1-BC3)Objective (paras. BC4-BC12)BC4-BC6The problems with IAS 31 (paras. BC7-BC8)Improving IAS 31 with the principles of IFRS 11 (paras. BC9-BC12)Scope (paras. BC13-BC18)BC13-BC14Scope exception (paras. BC15-BC18)Joint arrangements (paras. BC19-BC23)BC19Joint 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-BC69BAccounting 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)AppendixIFRS 11: Illustrative Examples
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Version date: 10 February 2017 - onwards

Approval by the Board of IFRS 11 issued in May 2011

International Financial Reporting Standard 11 Joint Arrangements was approved for issue by the fifteen members of the International Accounting Standards Board.

Sir David Tweedie                                           Chairman

Stephen Cooper

Philippe Danjou

Jan Engström

Patrick Finnegan

Amaro Luiz de Oliveira Gomes

Prabhakar Kalavacherla

Elke König

Patricia McConnell

Warren J McGregor

Paul Pacter

Darrel Scott

John T Smith

Tatsumi Yamada

Wei-Guo Zhang

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