Transcription of Clearly IFRS - IFRS 11 – Joint Arrangements
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Clearly IFRS - IFRS 11 – Joint Arrangements
Clearly IFRSM oving ahead in an ifrs worldA practical guide to implementingIFRS 11 Joint ArrangementsContentsAt a glance .. 2 Scope and key terms .. 3 Classification: Know your rights and your obligations .. 4 Transition .. 8 Disclosures relating to Joint Arrangements .. 10 The last word .. 12 Implementation: 3 steps to GET on track with ifrs 11 .. 14 Contacts .. 161A practical guide to implementing ifrs 11 Joint ArrangementsKaren Higgins, FCPA, FCA National Director of Accounting ServicesProviding you with clarity and perspectiveWith the ifrs adoption process fairly recently completed, Canadian entities may be surprised by the number of significant new IFRSs that are effective in 2013. The key standards with a mandatory 2013 adoption date are ifrs 10 consolidated financial Statements; ifrs 11 Joint Arrangements ; ifrs 12 Disclosure of Interests in Other Entities; ifrs 13 Fair Value Measurement and IAS 19 (2011) Employee Benefits.
With the IFRS adoption process fairly recently completed, Canadian entities may be surprised by the number of significant new IFRSs that are effective in 2013. The key standards with a mandatory 2013 adoption date are IFRS 10 . Consolidated Financial Statements; IFRS 11 . Joint Arrangements; IFRS 12 . Disclosure of Interests in Other Entities ...
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