The division of roles with IFRS 11 and IAS 28

Learning objectives

• Distinguish what falls within IFRS 11 and IAS 28 (classification, accounting) from what falls within IFRS 12 (disclosure) for a joint arrangement.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Which statements about how topics are divided between IFRS 11, IAS 28 and IFRS 12 for a joint arrangement are correct? More than one answer is possible.L3