The IASB supports consistent application of IFRS 11 Joint Arrangements in many ways. You can follow the links to read information about supporting activities. The IASB's Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 was completed in 2022.
IFRS Interpretations Committee
The Interpretations Committee has considered some stakeholders’ questions related to the Standard.
The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan. In many cases, agenda decisions also explain how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern that prompted a review of the Standard.
The Agenda Decisions that relate to this Standard, as well as information about supporting activities, can be found by expanding the links below.
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