IFRS in Focus — IASB issues amendments to IFRS 11 'Joint Arrangements' to address the accounting for acquisitions of interests in joint operations

Published on: 06 May 2014

This newsletter summarises the IASB's May 2014 amendments to IFRS 11 Joint Arrangements regarding the clarification of the accounting for acquisitions of an interest in a joint operation when the operation constitutes a business.

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IFRS in Focus — IASB issues amendments to IFRS 11 'Joint Arrangements' to address the accounting for acquisitions of interests in joint operations Image

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