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1. www.iasplus.com › en › standardsIFRS 11 — Joint Arrangements - IAS Plus

   www.iasplus.com › en › standards

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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.

2. www.ifrs.org › issued › part-aIFRS 11 – 2021 Issued IFRS Standards (Part A)

   www.ifrs.org › issued › part-a

   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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     IFRS 11 Joint Arrangements summary - applies in 2024

     2014年12月3日

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     IFRS 11 Practical examples on Joint Operations and Joint Ventures

     2022年6月12日

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     ACCA I Strategic Business Reporting (SBR) I IFRS 11 - Joint Arrangements -SBR Lecture 34

     2023年4月9日

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4. www.ifrs.org › issued-standards › list-of-standardsIFRS 11 Joint Arrangements

   www.ifrs.org › issued-standards › list-of-standards

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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.

5. www2.deloitte.com › tw › Documents《新準則》IFRS 11 聯合協議 - Deloitte United States

   www2.deloitte.com › tw › Documents

   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，

6. www.hkicpa.org.hk › Members-Handbook › volumeIIJoint Arrangements - Hong Kong Institute of Certified Public ...

   www.hkicpa.org.hk › Members-Handbook › volumeII

   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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7. 其他人也問了

   What is the core principle of IFRS 11?

   • The core principle of IFRS 11 is that a party to a joint arrangement determines the type of joint arrangement in which it is involved by assessing its rights and obligations and accounts for those rights and obligations in accordance with that type of joint arrangement. [IFRS 11:1-2] [IFRS 11:Appendix A]

   IFRS 11 — Joint Arrangements - IAS Plus

   www.iasplus.com/en/standards/ifrs/ifrs11

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   What is IFRS 11 joint arrangements?

   • IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement.

   IFRS 11 — Joint Arrangements - IAS Plus

   www.iasplus.com/en/standards/ifrs/ifrs11

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   What are the disclosure requirements in IFRS 12?

   • The disclosure requirements in IFRS 12 will provide users with information about individual joint ventures when those joint ventures are material to the reporting entity.

   Joint Arrangements - Hong Kong Institute of Certified Public Accountants

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkfrs11.pdf

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   What is IFRS 11?

   • 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 Joint Arrangements

   www.ifrs.org/issued-standards/list-of-standards/ifrs-11-joint-arrangements/

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   Where can I find information about IFRS Standards?

   • For official information concerning IFRS Standards, visit IFRS.org. Questions or comments? Join our Forums Joint control, types of joint arrangements, joint operation vs. joint venture, accounting for joint arrangements and more about IFRS 11.

   Joint Arrangements (IFRS 11) - IFRScommunity.com

   ifrscommunity.com/knowledge-base/ifrs-11-joint-arrangements/

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   What does IFRS 11 b6 mean?

   • [IFRS 11:B6] The requirement for unanimous consent means that any party with joint control of the arrangement can prevent any of the other parties, or a group of the parties, from making unilateral decisions (about the relevant activities) without its consent. [IFRS 11:B9] Types of joint arrangements

   IFRS 11 — Joint Arrangements - IAS Plus

   www.iasplus.com/en/standards/ifrs/ifrs11

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8. ifrscommunity.com › knowledge-base › ifrs-11-joint-arrangementsJoint Arrangements (IFRS 11) - IFRScommunity.com

   ifrscommunity.com › knowledge-base › ifrs-11-joint-arrangements

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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.

9. www2.deloitte.com › audit › IFRSIFRS 11 聯合協議 (JOINT ARRANGEMENTS) - Deloitte United States

   www2.deloitte.com › audit › IFRS

   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 ...