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IFRS 11: Joint Arrangements. The accounting standard IFRS 11 clarifies the reporting procedures for joint arrangements. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
IFRS Foundation. 1. International Financial Reporting Standard 11. Joint Arrangements. Objective. 1. The objective of this IFRS is to establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (ie joint arrangements). Meeting the objective. 2. To meet the objective in
IFRS 11 describes the accounting for a joint arrangement. The investor will be required to either apply the equity method of accounting or recognize, on a line-by-line basis, its share of the underlying assets, liabilities, revenues and expenses. The accounting treatment required will depend on the substance of the.
IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement. IFRS 11 was issued in May 2011 and applies to annual reporting periods beginning on or after 1 January 2013. History of IFRS 11.
In May 2011 the International Accounting Standard Board (IASB) issued IFRS 11 Joint Arrangements, which superseded. IAS 31 Interests in Joint Ventures and SIC-13 Jointly Controlled Entities – Non-Monetary Contributions by Venturers. The project to replace the existing guidance in respect of joint arrangements was
2 | IFRS 11 Joint Arrangements. This fact sheet is based on existing requirements as at 31 December 2015 and does not take into account recent standards and interpretations that have been issued but are not yet effective. IMPORTANT NOTE. This fact sheet is based on the requirements of the International Financial
Joint control. Does the contractual arrangement give all the parties (or a group of the parties) control of the arrangement collectively? Do the decisions about the relevant activities require the unanimous consent of all the parties that collectively control the arrangement? Joint Arrangement. Outside the scope of IFRS 11.
With the IFRS adoption process fairly recently completed,. Canadian entities may be surprised by the number of significant new IFRSs that are effective in 2013. The key standards with a mandatory 2013 adoption date are IFRS 10 Consolidated Financial Statements; IFRS 11. Joint Arrangements; IFRS 12 Disclosure of
In May 2011, the International Accounting Standards. Board (IASB) issued three new standards: IFRS 10. Consolidated Financial Statements, IFRS 11 Joint. Arrangements and IFRS 12 Disclosure of Interests in Other Entities. These new standards are effective for annual periods beginning on or after 1 January. 2013, and
International Financial Reporting Standard 11. Joint Arrangements. Objective. 1 The objective of this IFRS is to establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (ie joint arrangements). Meeting the objective. 2 To meet the objective in paragraph 1, this IFRS
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