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Effective date of IFRS 11 amendments

When 01 Jan 2016
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Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) was issued on 6 May 2014. The amendments clarify that the acquirer of an interest in a joint operation in which the activity constitutes a business, as defined in IFRS 3, is required to apply all of the principles on business combinations accounting in IFRS 3 and other IFRSs with the exception of those principles that conflict with the guidance in IFRS 11.

The amendments are applicable to annual periods beginning on or after 1 January 2016.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.