IFRS 11 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting …

IFRS 11 establishes principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (joint arrangements). A joint arrangement is an …

To meet the objective in paragraph 1, this IFRS defines joint control [Link to paragraphs 7⁠–⁠13] and requires an entity that is a party to a joint arrangement to determine the type of joint …

IFRS 11 is a new standard and supersedes IAS 31 Interests in Joint Ventures (“IAS 31”) and SIC-13 Jointly-Controlled Entities – Non-Monetary Contributions by Venturers (“SIC-13”). The …

财务报告准则第11 号——合营安排》（ifrs 11），ifrs 11取代 了《国际会计准则第31 号——合营中的权益》（ias 31）和《解 释公告第13 号——共同控制主体：合营者的非货币性投入》 …

本期《ifrs 聚焦》概述了近期对《国际财务报告准则第11 号—— 合营安排》（ifrs 11）作出的修订，其针对当共同经营构成一项业 务时对购买共同经营中权益的核算提供了指引。 内容概要 • …

2014年3月20日 · ifrs 11 取代了《国际会计准则第 31 号——合营中的权益》（ias31） 、 《解释公告第 13 号——联合控制主体： 合营方的非货币性投入》 (sic-13) 。 IFRS 11 自 2013 年 1 月 …

IFRS 11 Joint Arrangements establishes principles for financial reporting by parties to a joint arrangement. This page provides information on the standard and amendments, with ICAEW …

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 …

2024年5月2日 · In accounting for joint arrangements, the main consideration is the rights and obligations of each party, regardless of the arrangements’ legal form. A joint arrangement is …