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IFRS 11 — Finalisation of various agenda decisions

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Annual improvements — 2015-2017 cycle
Completed 2017. The IASB issued 'Annual Improvements to IFRS Standards 2015–2017 Cycle' on 12 December 2017.
IFRS 3/IFRS 11 — Remeasurement of previously held interests
This project has been completed. The proposed amendments were finalised as part of the annual improvements 2015-2017 on 12 December 2017.
IFRS 10 — Transitional requirements
Completed 2012. The IASB issued 'Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance' on 28 June 2012.
IFRS 11 — Acquisition of an interest in a joint operation
Completed 2014. The IASB issued 'Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)' on 6 May 2014.
IFRS 11 — Items not added to the agenda
A summary of items not added to the IFRS Interpretations Committee's agenda in relation to IFRS 11 'Joint Arrangements' and the Committee's public explanation of the reasons for not adding the item to its agenda.
Joint arrangements
Completed 2011. The IASB issued IFRS 11 'Joint Arrangements' on 12 May 2011, requiring the use of equity accounting for joint ventures and removing the focus on legal form when assessing arrangements.

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6 items

Correction list for hyphenation

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