IFRS® Standards

Acquisition of an Interest in a Joint Operation (Amend IFRS 11)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend IFRS 11 Joint Arrangements relating to the acquisition of an interest in a joint operation that constitutes a business.

Staff Contact(s)

Grace Flis, CPA, CA

Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.