1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 11: Joint Arrangements
  2. IFRS 11: Basis for Conclusions
  3. Objective (paras. BC4-BC12)
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Objective (paras. BC4-BC12)

Comparing proposed amendment...
BC4-BC6
The problems with IAS 31 (paras. BC7-BC8)
Improving IAS 31 with the principles of IFRS 11 (paras. BC9-BC12)
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