Welcome to the website of the IFRS Foundation and the IASB

Saturday 19 April 2014

Banner graphic

Joint Ventures

IFRS 11 Joint Arrangements [May 2011]


 

IFRS 11 Joint Arrangements


 

On 12 May 2011 the IASB issued IFRS 11 Joint Arrangements.

IFRS 11 Joint Arrangements provides for a more realistic reflection of joint arrangements by focusing on the rights and obligations of the arrangement, rather than its legal form (as is currently the case). The standard addresses inconsistencies in the reporting of joint arrangements by requiring a single method to account for interests in jointly controlled entities.

 

  
IFRS
IFRS 11 Joint Arrangements[English]

You must be an  eIFRS subscriber to view this content.

 

Related information

Read the May 2011 feedback statement on IFRS 11 Joint Arrangements

Download the effect analysis on IFRS 11  

Read  Frequently Asked Questions on IFRS 11 Joint Arrangements

Click here to view the interaction between IFRS 10,11 and 12