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IFRS 11

CONTENTS
from paragraph
INTRODUCTION

IN1–IN11

INTERNATIONAL FINANCIAL REPORTING STANDARD 11
JOINT ARRANGEMENTS
OBJECTIVE

1

SCOPE

3

JOINT ARRANGEMENTS

4

Joint control

7

Types of joint arrangement

14

FINANCIAL STATEMENTS OF PARTIES TO A JOINT ARRANGEMENT

20

Joint operations

20

Joint ventures

24

SEPARATE FINANCIAL STATEMENTS

26

APPENDICES
A

Defined terms

B

Application guidance

C

Effective date, transition and withdrawal of other IFRSs

D

Amendments to other IFRSs

FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION
APPROVAL BY THE BOARD OF IFRS 11 ISSUED IN MAY 2011
BASIS FOR CONCLUSION
APPENDIX
Amendments to the Basis for Conclusions on other IFRSs
ILLUSTRATIVE EXAMPLES

A416

© IFRS Foundation