|
gptkbp:instanceOf
|
gptkb:International_Standard
|
|
gptkbp:appliesTo
|
entities with interests in joint arrangements
|
|
gptkbp:category
|
accounting standard
|
|
gptkbp:classifiesJointArrangementsAs
|
joint ventures
joint operations
|
|
gptkbp:compatibleWith
|
proportionate consolidation for joint ventures
|
|
gptkbp:defines
|
joint control
|
|
gptkbp:fullName
|
International Financial Reporting Standard 11
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IFRS 11
|
|
gptkbp:issuedBy
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:language
|
English
|
|
gptkbp:objective
|
to establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly
|
|
gptkbp:relatedStandard
|
gptkb:IFRS_12
IAS 28
|
|
gptkbp:replacedBy
|
IAS 31
|
|
gptkbp:requiresAccountingForJointOperations
|
recognize assets, liabilities, revenues and expenses relating to interest
|
|
gptkbp:requiresAccountingForJointVentures
|
equity method
|
|
gptkbp:startDate
|
1 January 2013
|
|
gptkbp:status
|
In force
|
|
gptkbp:subject
|
Joint Arrangements
|
|
gptkbp:bfsParent
|
gptkb:International_Financial_Reporting_Standards
|
|
gptkbp:bfsLayer
|
6
|