> Accounting Standards > For-profit standards > NZ IFRS 11

NZ IFRS 11 Joint Arrangements

  • For-profit

Requires an entity that is a party to a joint arrangement to determine the type of joint arrangement in which it is involved.

  • NZ IFRS 11 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018
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Previous Versions

  • NZ IFRS 11 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Jan 2012 Date compiled to: 31 Dec 2015
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