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IFRS 11 — Finalisation of various agenda decisions

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Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator
07 Mar 2019
We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of revenue by a joint operator whose proportionate right to output over the life of a joint operation differs from the proportion of actual output it receives in a particular reporting period.
EFRAG endorsement status report 14 January 2019
15 Jan 2019
The endorsement status report has been updated to reflect that EFRAG has published draft endorsement advice on 'Definition of a Business (Amendments to IFRS 3)'. Final endorsement advice ist expected in Q1 2019.
Deloitte comment letter on tentative agenda decision on IFRS 11 — Liabilities in relation to a joint operator’s interest in a joint operation
21 Nov 2018
We have commented on the IFRS Interpretations Committee's publication in the September 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition by a joint operator of liabilities to which it has the primary responsibility.
Deloitte e-learning — IFRS 11
24 Oct 2018
This Deloitte e-learning module provides training in the background, scope and principles under IFRS 11 'Joint Arrangements', and the application of this Standard. Topics covered include the concept of 'joint control', classifying joint arrangements in practical situations, and accounting treatments for joint arrangements.
EFRAG endorsement status report 21 March 2018
21 Mar 2018
The endorsement status report has been updated to reflect that EFRAG has completed its due process regarding the IASB's 'Annual Improvements to IFRS Standards 2015–2017 Cycle' and has submitted its endorsement advice letter to the European Commission. EFRAG has also published draft endorsement advice on 'Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)'.
Need to know — IASB publishes 'Annual Improvements to IFRS Standards 2015-2017 Cycle
21 Mar 2018
This issue discusses the IASB's amendments resulting from the 2015-2017 annual improvements cycle. The amendments affect four standards: IFRS 3, IFRS 11, IAS 12 and IAS 23.
IFRS in Focus — IASB publishes 'Annual Improvements to IFRS Standards 2015–2017 Cycle'
01 Mar 2018
This issue discusses the IASB's amendments resulting from the 2015-2017 annual improvements cycle. The amendments affect four standards: IFRS 3, IFRS 11, IAS 12 and IAS 23.
EFRAG endorsement status report 15 December 2017
15 Dec 2017
The endorsement status report has been updated to reflect that the IASB has issued 'Annual Improvements to IFRS Standards 2015-2017 Cycle' and that EFRAG has published draft endorsement advice on 'Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)'.
Deloitte comment letter on proposed amendments to IFRS 3 and IFRS 11
31 Oct 2016
We have responded to the IASB's Exposure Draft, Definition of a Business and Accounting for Previously Held Interests (Proposed amendments to IFRS 3 and IFRS 11), issued by the IASB in June 2016.
Need to know — IASB proposes amendments to clarify the Definition of a Business and the Accounting for Previously Held Interests
27 Jul 2016
This newsletter outlines the recently proposed amendments to IFRS 3 and IFRS 11.

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