icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 28th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

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)
PreviousNext