IFRS 11 Joint arrangements: Reporting alert

Make sure your accounting and reporting systems are up to date with this reporting alert on International Financial Reporting Standard (IFRS) 11. Illustrative examples are included.

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CPA Canada Reporting Alert: IFRS 11 Joint Arrangements highlights the basic requirements of IFRS 11, considers possible business implications and suggests an action plan to implement the standard.

Key features and significance of IFRS 11

This document summarizes the essential aspects and implications of IFRS 11, with information on:

  • the objective and scope of IFRS 11
  • the main differences between IFRS 11 and International Accounting Standard (IAS) 31
  • how IFRS 11 distinguishes between joint ventures and joint operations
  • disclosure requirements

How will IFRS 11 impact your organization?

Gain a better understanding of how IFRS 11 may affect your organization, including:

  • systems and process
  • data collection
  • key performance metrics
  • contractual arrangements
  • communications with investors

How does IFRS 11 affect smaller organizations?

This document also includes an appendix on how IFRS 11 impacts smaller organizations, with a detailed diagram illustrating the interaction between IFRS 10, 11, 12 and IAS 28, as well as a table addressing common questions that arise when attempting to apply IFRS 11.

Successfully adopt IFRS 11

Find practical tips and ideas for how to prepare an IFRS 11 implementation plan, including:

  • specific milestones
  • data gathering considerations
  • other implementation recommendations


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