Ind AS 111 Joint Arrangements | Joint Control, Joint Operations vs Joint Ventures with Examples
Автор: GJ Management Consultants (Strategy to Success)
Загружено: 2026-02-02
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@Gurvindersinghrajpal , Key Topics Covered in This Video
✔ Objective and scope of Ind AS 111
✔ Joint control concept and unanimous consent
✔ Classification of joint arrangements
✔ Joint Operations vs Joint Ventures
✔ Rights to assets vs rights to net assets test
✔ Accounting treatment for joint operations (line-by-line recognition)
✔ Equity method accounting for joint ventures (Ind AS 28 linkage)
✔ Disclosure requirements under Ind AS 112
✔ Comparison of Ind AS 111 with IFRS 11
✔ Practical corporate reporting examples
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