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 , it shall apply, to the extent of its share in accordance with paragraph 20 , all of the principles on …
Paragraphs 21A and B33A also apply to the formation of a joint operation if, and only if, an existing business, as defined in AASB 3 , is contributed to the joint operation on its formation by one of the parties that participate in the joint operation. …
A joint operator might increase its interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in AASB 3 , by acquiring an additional interest in the joint operation. In such cases, previously held …
A party that participates in, but does not have joint control of, a joint operation might obtain joint control of the joint operation in which the activity of the joint operation constitutes a business as defined in AASB 3 . In such cases, previously held …
Paragraphs 21A and B33A–B33C do not apply on the acquisition of an interest in a joint operation when the parties sharing joint control, including the entity acquiring the interest in the joint operation, are under the common control of the same ultimate …
When an entity enters into a transaction with a joint operation in which it is a joint operator, such as a sale or contribution of assets, it is conducting the transaction with the other parties to the joint operation and, as such, the joint operator …
When such transactions provide evidence of a reduction in the net realisable value of the assets to be sold or contributed to the joint operation, or of an impairment loss of those assets, those losses shall be recognised fully by the joint …
When an entity enters into a transaction with a joint operation in which it is a joint operator, such as a purchase of assets, it shall not recognise its share of the gains and losses until it resells those assets to a third …
When such transactions provide evidence of a reduction in the net realisable value of the assets to be purchased or of an impairment loss of those assets, a joint operator shall recognise its share of those …