IFRS 11

GPTKB entity

Statements (45)

Predicate	Object
gptkbp:instance_of	gptkb:standard
gptkbp:bfsLayer	3
gptkbp:bfsParent	gptkb:standard
gptkbp:aims_to	Improve transparency in financial reporting
gptkbp:applies_to	Joint Arrangements
gptkbp:developed_by	gptkb:International_Accounting_Standards_Board
gptkbp:effective_date	January 1, 2013
gptkbp:focuses_on	Joint control
gptkbp:full_name	International Financial Reporting Standard 11
https://www.w3.org/2000/01/rdf-schema#label	IFRS 11
gptkbp:is_adopted_by	Many countries worldwide
gptkbp:is_analyzed_in	Financial analysis
gptkbp:is_cited_in	Financial audits
gptkbp:is_considered	Investment decisions
gptkbp:is_criticized_for	Complexity in application
gptkbp:is_described_as	IFRS 11 Implementation Guidance
gptkbp:is_discussed_in	Accounting literature Professional accounting forums
gptkbp:is_evaluated_by	Regulatory bodies
gptkbp:is_influenced_by	Global financial crisis
gptkbp:is_part_of	gptkb:IFRS_Standards Financial reporting framework Global accounting standards IFRS 2013
gptkbp:is_recognized_by	Global accounting community
gptkbp:is_referenced_in	Financial reporting standards
gptkbp:is_related_to	Equity method of accounting Joint control definition
gptkbp:is_reviewed_by	gptkb:International_Financial_Reporting_Interpretations_Committee Accounting journals
gptkbp:is_subject_to	Annual improvements process
gptkbp:is_supported_by	Accounting professionals
gptkbp:is_used_in	Financial statements preparation
gptkbp:provides_information_on	Accounting for joint operations Accounting for joint ventures
gptkbp:related_to	gptkb:IFRS_10 IFRS 12
gptkbp:replaced_by	IAS 31
gptkbp:reports_to	Financial effects of joint arrangements Nature of joint arrangements
gptkbp:requires	Private entities Publicly accountable entities Classification of joint arrangements
gptkbp:training	Accounting education programs
gptkbp:updates	gptkb:IFRS_15