The accounting standard IFRS 11 clarifies the reporting procedures for joint arrangements. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.
These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRS such as illustrative examples, implementation guidance and bases for conclusions.
IFRS 11 Joint Arrangements
Project summary from the IASB, with links to related documents.
IFRS 11 – Joint Arrangements
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
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IFRS checklists and model financial statements
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IFRS 2017: Interpretation and application of IFRS standards
Erwin Bakker (2017)
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on consolidations, joint arrangements, associates and separate financial statements covers:
IASB publishes amendments to IFRS 11 Joint Arrangements
Project update from the IASB issued on 6 May 2014 announcing new guidance on how to account for the acquisition of an interest in a joint operation that constitutes a business.
IASB publishes Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12)
Press release from the IASB, issued on 28 June 2012, announcing amendments to clarify transition guidance and provide additional transition relief.
IASB completes improvements to accounting requirements for off balance sheet activities and joint arrangements
Press release from the IASB, issued on 12 May 2011, announcing the issue of new accounting standards IFRS 10, IFRS 11 and IFRS 12.
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
Measurement of joint operations: Reading between the lines
Guide published by PwC in November 2014 looks at some common JO measurement issues and approaches that have arisen.
Applying IFRS in the Oil & Gas Sector: Potential implications of the amendments to IFRS 11 Joint Arrangements
Guide produced by EY, published in November 2014, discussing the significant impact of changes to IFRS 11 on oil and gas entities.
Potential implications of the amendments to IFRS 11 Joint Arrangements
Guide from EY discussing the potential impact for mining and metals entities. Published August 2014.
Challenges in adopting and applying IFRS 11
Detailed guide from EY published in June 2014 describing the requirements of IFRS 11, application issues and disclosure requirements. The guide covers:
Acquisition of interests in joint operations
Bulletin issued by PwC in May 2014 giving an overview of the impact and scope of amendments to IFRS 11.
Accounting for collaborations in the life sciences sector: Challenges in applying IFRS 10 and IFRS 11
Guide, with examples, produced by EY in June 2013.
A practical guide to new IFRSs for 2013
Guide published by PwC in March 2013 covering new standards and interpretations, including transition guidance for IFRS 11.
Practical guide to IFRS – Classification of joint arrangements
Guide produced by PwC in October 2012 explaining a four-step process for classifying joint arrangements in line with IFRS 11.
Challenges in adopting and applying IFRS 11
Guide from Ernst & Young published in May 2013 discussing the application of IFRS 11 and the related disclosure requirements for joint arrangements and joint ventures.
Impact of the new joint arrangements and consolidation standards (Oil & Gas)
Guide published in August 2011 by Ernst & Young describing the impact of IFRS 10, IFRS 11 and IFRS 12 on the oil and gas industry.
Impact of the new joint arrangements and consolidation standards (Mining & Metals)
Guide published in August 2011 by Ernst & Young describing the impact of IFRS 10, IFRS 11 and IFRS 12 on mining and metals entities.
IFRS 10, 11 and 12 on consolidation and joint arrangements: A changing balance sheet – Implications for the real estate and construction industries
Guide focusing on the property and construction industries, published by Ernst & Young in July 2011.
IASB issues three new standards: Consolidated Financial Statements, Joint Arrangements, and Disclosure of Interests in Other Entities
Bulletin from Ernst & Young, published in May 2011, summarising IFRS 10, IFRS 11 and IFRS 12.
Interactive training modules from Deloitte with practical scenarios, worked examples and questions to test your knowledge. Each module is available to download as a zip file free of charge (registration is required).
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