archived

In depth: IFRS 11 Measurement of joint operations: Reading between the lines

Measurement of a joint operation (JO) is largely unaddressed in IFRS 11, ‘Joint Arrangements’, and as such, some diversity in practice has developed. This guide walks through some common JO measurement issues, discussing the measurement approach(es) observed under today’s guidance.

Topics

Continue reading with a PwC Plus-Subscription

  • verified Information source
  • daily updates
  • completely searchable articles (with refiner)
  • tailored alert
To the top