IFRS 11 Quick Guide | Joint Venture (Equity Method) vs Joint Operation
Автор: ACADX
Загружено: 2026-01-08
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IFRS 11 (Joint Arrangements) — complete explained ✅
In this lecture, we cover IFRS 11 step-by-step: what a joint arrangement is, joint control, how to classify into Joint Operation vs Joint Venture, and the accounting treatment for each.
⏱️ Chapters
Introduction
What is a joint arrangement (IFRS 11)
Joint control (key test)
Types: Joint Operation vs Joint Venture
Accounting for Joint Operation (recognise share of assets/liabilities + income/expenses)
Accounting for Joint Venture (equity method under IAS 28)
Typical exam scenarios + common mistakes
Quick recap + what to study next (IFRS 12 disclosures)
📌 Quick Note: Classification depends on rights & obligations (not just legal form).
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IFRS 11, IFRS 11 joint arrangements, Joint arrangements, Joint control, Joint operation, Joint venture, IFRS joint venture equity method, IAS 28 equity method, IFRS 12 disclosures, IFRS explained, accounting standards, ACCA FR, ACCA SBR, financial reporting, consolidation topics
#ACCA #IFRS #ifrs11 #accountingconcepts #accounting #acca #education #ifrs
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