Joint arrangements (IFRS 11)

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Joint arrangements (IFRS 11) by Mind Map: Joint arrangements (IFRS 11)

1. Recognition and measurement

1.1. Determining if a joint arrangement exists

1.1.1. Characteristics of a joint arrangement

1.1.2. Contractual arrangement

1.1.3. Joint control

1.2. Types of joint arrangement

1.2.1. Joint operation

1.2.2. Joint venture

1.3. Determining if a joint arrangement is a joint operation or joint venture

1.3.1. Step 1 – The structure of the joint arrangement

1.3.2. Step 2 – The legal form of the separate vehicle

1.3.3. Step 3 – Assessing the terms of the contractual arrangement

1.4. Accounting for joint arrangements

1.4.1. Accounting for joint ventures

1.5. Separate financial statements

1.5.1. Joint operation separate financial statements

1.5.2. Joint venture separate financial statements

1.5.3. Separate financial statements of a party participating in but no joint control of a joint arrangement

2. Presentation and disclosure

2.1. Presentation

2.2. Disclosure requirements

2.2.1. Joint arrangement disclosures

2.2.2. Structured entities

3. Scope and definitions

3.1. Quick overview

3.2. Scope

3.3. Key definitions

4. Current issues and further resources

4.1. Current issues

4.1.1. Future amendments

4.1.1.1. IASB Post-implementation review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

4.1.2. Reporting framework differences

4.1.2.1. FRS 102 differences

4.1.2.2. FRS 101 differences

4.1.3. IFRIC agenda

4.1.3.1. Interpretations issued

4.1.3.2. Items not added to the IFRIC agenda

4.2. Further Resources

4.2.1. Reported Disclosures

4.2.2. IFRS checklist