1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 11: Joint Arrangements
  2. IFRS 11: Basis for Conclusions
  3. Financial statements of parties to a joint arrangement (paras. BC38-BC51)
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Financial statements of parties to a joint arrangement (paras. BC38-BC51)

Comparing proposed amendment...
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)
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