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2019年3月7日 · Overview. IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement.
IFRS 11 2021 Issued IFRS Standards (Part A) Joint Arrangements. In April 2001 the International Accounting Standards Board (Board) adopted IAS 31 Financial Reporting of Interests in Joint Ventures, which had originally been issued by the International Accounting Standards Committee in December 1990.
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2023年7月14日 · IFRS 11 establishes principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (joint arrangements). A joint arrangement is an arrangement of which two or more parties have joint control.
IFRS 11 係適用於2013 年1 月1 日以後開始之年度期間,並允許提前適用(惟企業必須同時 開始適用IFRS 10、IFRS 12、IAS 27(2011)及IAS 28(2011))。 當採用IFRS 11 會造成會計變動,
HKFRS 11 improves on HKAS 31 by establishing principles that are applicable to the accounting for all joint arrangements. In June 2014 the HKICPA amended HKFRS 11 to provide guidance on the accounting for acquisitions of interests in joint operations in which the activity constitutes a business.
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2024年5月2日 · In accounting for joint arrangements, the main consideration is the rights and obligations of each party, regardless of the arrangements’ legal form. A joint arrangement is one where two or more parties jointly control it, as defined in IFRS 11.4. Such arrangements are commonly initiated for multiple reasons.
IFRS 11 聯合協議 (JOINT ARRANGEMENTS) 則彙總目的 對聯合控制加以定義,並規定屬聯合協議之一方之企業,藉由評估其權利及義務以決定所參與之聯合協議之類型,並依類型處理該. 。聯合控制係指合約上同意分享對一協議之控制,其僅於與攸關活動有關之決策必須取得分享 ...
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