285 paragraphs found in AASB 11
When an entity acquires an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in AASB 3 Business Combinations , it shall apply, to the extent of its share in accordance with paragraph 20 , all of …
The accounting for transactions such as the sale, contribution or purchase of assets between an entity and a joint operation in which it is a joint operator is specified in paragraphs B34–B37 …
A party that participates in, but does not have joint control of, a joint operation shall also account for its interest in the arrangement in accordance with paragraphs 20–22 if that party has rights to the assets, and obligations for the liabilities, …
A joint venturer shall recognise its interest in a joint venture as an investment and shall account for that investment using the equity method in accordance with AASB 128 Investments in Associates and Joint Ventures unless the entity is exempted from …
A party that participates in, but does not have joint control of, a joint venture shall account for its interest in the arrangement in accordance with AASB 9 Financial Instruments , unless it has significant influence over the joint venture, in which case …
In its separate financial statements, a joint operator or joint venturer shall account for its interest in: (a) a joint operation in accordance with paragraphs 20–22 ; (b) a joint venture in accordance with paragraph 10 of AASB 127 Separate Financial …
In its separate financial statements, a party that participates in, but does not have joint control of, a joint arrangement shall account for its interest in: (a) a joint operation in accordance with paragraph 23 ; (b) a joint venture in accordance with …
For legal purposes, this legislative instrument commences on 31 December 2015. …
This Standard repeals AASB 11 Joint Arrangements issued in August 2011. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed …