NZ IFRS 11

Joint Arrangements

Requires an entity that is a party to a joint arrangement to determine the type of joint arrangement in which it is involved by assessing its rights and obligations and to account for those rights and obligations in accordance with that type of joint arrangement.

  • 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: Dec 2015

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  • Annual Improvements to NZ IFRSs 2015-2017 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Feb 2018

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  • NZ IFRS 11 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

    Date compiled to: Nov 2012

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  • Amendments to NZ IFRS 11 Accounting for Acquisitions in Joint Operations

    Date of issue: Jun 2014

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  • Amendments to NZ IFRS 10, NZ IFRS 11 and NZ IFRS 12 Consolidated Financial Statements,Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance

    Date of issue: Jul 2012

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