Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
joint arrangements
|
| gptkbp:class |
joint ventures
joint operations |
| gptkbp:defines |
joint control
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 11 Joint Arrangements
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:officialWebsite |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-11-joint-arrangements/
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:prohibits |
proportionate consolidation for joint ventures
|
| gptkbp:relatedTo |
gptkb:IFRS_10_Consolidated_Financial_Statements
gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities |
| gptkbp:replacedBy |
gptkb:IAS_31_Interests_in_Joint_Ventures
|
| gptkbp:requires |
recognition of assets and liabilities for joint operations
equity method for joint ventures |
| gptkbp:startDate |
1 January 2013
|
| gptkbp:subjectArea |
accounting
financial reporting |
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|