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IFRS 11 - Coggle Diagram
IFRS 11
JOINT ARRANGEMENT
Joint Arrangement - 2 or more parties have Joint control, bound by contractual arrangement & is either a JO or JV
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JOINT VENTURES
if participating in JA, but has no joint control
- account w/ IFRS 9 (IAS 28 if there's sig influence) .25
recog ito IAS 28, unless exempted from using equity method
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APP B: TYPES OF JAs
Structure of a JA
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[ii] Assessing terms of contractual arrangement .B25 - 28
[iii] Other facts & circumstances .B2-32