Global Standards for the world economy

Friday 15 January 2021

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IFRS 11 Joint Arrangements

IFRS 11 Joint Arrangements—Becoming a joint operator through acquisition of additional interests in a joint operation

 Issues rejected—Agenda Decisions

IFRS 11 Joint Arrangements—Remeasurement of previously held interests—loss of control transactions

The Interpretations Committee discussed some transactions involving previously held interests in order to determine whether or not previously held/ retained interests should be remeasured. This page provides further information on whether an entity should remeasure its retained interest in the assets and liabilities of a joint operation when the entity loses control of a business or an asset or group of assets that is not a business.

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