dịch chuẩn mực IFRS11

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ai dịch giùm em chuẩn mực này sang tiếng việt với................em rất cảm ơn :)
Overview

IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement. Joint control involves the contractually agreed sharing of control and arrangements subject to joint control are classified as either a joint venture (representing a share of net assets and equity accounted) or a joint operation (representing rights to assets and obligations for liabilities, accounted for accordingly).

IFRS 11 was issued in May 2011 and applies to annual reporting periods beginning on or after 1 January 2013.




History of IFRS 11

DateDevelopmentComments
November 2004Project on joint arrangements added to the IASB's agendaHistory of the project
13 September 2007Exposure Draft ED 9 Joint ArrangementspublishedComment deadline 11 January 2008
12 May 2011IFRS 11 Joint Arrangements issuedEffective for annual periods beginning on or after 1 January 2013
28 June 2012Amended by Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition GuidanceEffective for annual periods beginning on or after 1 January 2013
6 May 2014Amended by Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)Effective for annual periods beginning on or after 1 January 2016
Related Interpretations
  • IFRS 11 superseded SIC-13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers
Amendments under consideration by the IASB
The IASB has signalled an intention to conduct a post-implementation review of IFRS 11, commencing in 2016.

Publications and resources
Summary of IFRS 11
IFRS 10 Consolidated Financial Statements). [IFRS 11:B5]

After concluding that all the parties, or a group of the parties, control the arrangement collectively, an entity shall assess whether it has joint control of the arrangement. Joint control exists only when decisions about the relevant activities require the unanimous consent of the parties that collectively control the arrangement. [IFRS 11:B6]

The requirement for unanimous consent means that any party with joint control of the arrangement can prevent any of the other parties, or a group of the parties, from making unilateral decisions (about the relevant activities) without its consent. [IFRS 11:B9]

IFRS 3 Business Combinations, is required to apply all of the principles on business combinations accounting in IFRS 3 and other IFRSs with the exception of those principles that conflict with the guidance in IFRS 11. [IFRS 11:21A] These requirements apply both to the initial acquisition of an interest in a joint operation, and the acquisition of an additional interest in a joint operation (in the latter case, previously held interests are not remeasured). [IFRS 11:B33C]

Note: The requirements above were introduced by Accounting for Acquisitions of Interests in Joint Operations, which applies to annual periods beginning on or after 1 January 2016 on a prospective basis to acquisitions of interests in joint operations occurring from the beginning of the first period in which the amendments are applied.

A party that participates in, but does not have joint control of, a joint operation shall also account for its interest in the arrangement in accordance with the above if that party has rights to the assets, and obligations for the liabilities, relating to the joint operation. [IFRS 11:23]

IAS 28 Investments in Associates and Joint Ventures unless the entity is exempted from applying the equity method as specified in that standard. [IFRS 11:24]

A party that participates in, but does not have joint control of, a joint venture accounts for its interest in the arrangement in accordance with IFRS 9 Financial Instruments unless it has significant influence over the joint venture, in which case it accounts for it in accordance with IAS 28 (as amended in 2011). [IFRS 11:25]

IAS 27 Separate Financial Statements. [IFRS 11:26]
  • If the entity is a party that participates in, but does not have joint control of, a joint arrangement shall account for its interest in:
    • a joint operation in accordance with paragraphs 23;
    • a joint venture in accordance with IFRS 9, unless the entity has significant influence over the joint venture, in which case it shall apply paragraph 10 of IAS 27 (as amended in 2011). [IFRS 11:27]
IFRS 12 Disclosure of Interests in Other Entities outlines the disclosures required.

Applicability and early adoption
Note: This section has been updated to reflect the amendments to IFRS 11 made in June 2012.

IFRS 11 is applicable to annual reporting periods beginning on or after 1 January 2013. [IFRS 11:Appendix C1]

When IFRS 11 is first applied, an entity need only present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the first annual period for which the standard is applied [IFRS 11:C1B]

Special transitional provisions are included for: [IFRS 11.Appendix C2-C13]

  • transition from proportionate consolidation to the equity method for joint ventures
  • transition from the equity method to accounting for assets and liabilities for joint operations
  • transition in an entity's separate financial statements for a joint operation previously accounted for as an investment at cost.
In general terms, the special transitional adjustments are required to be applied at the beginning of the immediately preceding period (rather than the the beginning of the earliest period presented). However, an entity may choose to present adjusted comparative information for earlier reporting periods, and must clearly identify any unadjusted comparative information and explain the basis on which the comparative information has been prepared [IFRS 11.C12A-C12B].

An entity may apply IFRS 11 to an earlier accounting period, but if doing so it must disclose the fact that is has early adopted the standard and also apply: [IFRS 11.Appendix C1]
 
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ai dịch giùm em chuẩn mực này sang tiếng việt với................em rất cảm ơn :)
Overview

IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement. Joint control involves the contractually agreed sharing of control and arrangements subject to joint control are classified as either a joint venture (representing a share of net assets and equity accounted) or a joint operation (representing rights to assets and obligations for liabilities, accounted for accordingly).

IFRS 11 was issued in May 2011 and applies to annual reporting periods beginning on or after 1 January 2013.




History of IFRS 11

DateDevelopmentComments
November 2004Project on joint arrangements added to the IASB's agendaHistory of the project
13 September 2007Exposure Draft ED 9 Joint ArrangementspublishedComment deadline 11 January 2008
12 May 2011IFRS 11 Joint Arrangements issuedEffective for annual periods beginning on or after 1 January 2013
28 June 2012Amended by Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition GuidanceEffective for annual periods beginning on or after 1 January 2013
6 May 2014Amended by Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)Effective for annual periods beginning on or after 1 January 2016
Related Interpretations
  • IFRS 11 superseded SIC-13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers
Amendments under consideration by the IASB
The IASB has signalled an intention to conduct a post-implementation review of IFRS 11, commencing in 2016.

Publications and resources
Summary of IFRS 11
IFRS 10 Consolidated Financial Statements). [IFRS 11:B5]

After concluding that all the parties, or a group of the parties, control the arrangement collectively, an entity shall assess whether it has joint control of the arrangement. Joint control exists only when decisions about the relevant activities require the unanimous consent of the parties that collectively control the arrangement. [IFRS 11:B6]

The requirement for unanimous consent means that any party with joint control of the arrangement can prevent any of the other parties, or a group of the parties, from making unilateral decisions (about the relevant activities) without its consent. [IFRS 11:B9]

IFRS 3 Business Combinations, is required to apply all of the principles on business combinations accounting in IFRS 3 and other IFRSs with the exception of those principles that conflict with the guidance in IFRS 11. [IFRS 11:21A] These requirements apply both to the initial acquisition of an interest in a joint operation, and the acquisition of an additional interest in a joint operation (in the latter case, previously held interests are not remeasured). [IFRS 11:B33C]

Note: The requirements above were introduced by Accounting for Acquisitions of Interests in Joint Operations, which applies to annual periods beginning on or after 1 January 2016 on a prospective basis to acquisitions of interests in joint operations occurring from the beginning of the first period in which the amendments are applied.

A party that participates in, but does not have joint control of, a joint operation shall also account for its interest in the arrangement in accordance with the above if that party has rights to the assets, and obligations for the liabilities, relating to the joint operation. [IFRS 11:23]

IAS 28 Investments in Associates and Joint Ventures unless the entity is exempted from applying the equity method as specified in that standard. [IFRS 11:24]

A party that participates in, but does not have joint control of, a joint venture accounts for its interest in the arrangement in accordance with IFRS 9 Financial Instruments unless it has significant influence over the joint venture, in which case it accounts for it in accordance with IAS 28 (as amended in 2011). [IFRS 11:25]

IAS 27 Separate Financial Statements. [IFRS 11:26]
  • If the entity is a party that participates in, but does not have joint control of, a joint arrangement shall account for its interest in:
    • a joint operation in accordance with paragraphs 23;
    • a joint venture in accordance with IFRS 9, unless the entity has significant influence over the joint venture, in which case it shall apply paragraph 10 of IAS 27 (as amended in 2011). [IFRS 11:27]
IFRS 12 Disclosure of Interests in Other Entities outlines the disclosures required.

Applicability and early adoption
Note: This section has been updated to reflect the amendments to IFRS 11 made in June 2012.

IFRS 11 is applicable to annual reporting periods beginning on or after 1 January 2013. [IFRS 11:Appendix C1]

When IFRS 11 is first applied, an entity need only present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the first annual period for which the standard is applied [IFRS 11:C1B]

Special transitional provisions are included for: [IFRS 11.Appendix C2-C13]

  • transition from proportionate consolidation to the equity method for joint ventures
  • transition from the equity method to accounting for assets and liabilities for joint operations
  • transition in an entity's separate financial statements for a joint operation previously accounted for as an investment at cost.
In general terms, the special transitional adjustments are required to be applied at the beginning of the immediately preceding period (rather than the the beginning of the earliest period presented). However, an entity may choose to present adjusted comparative information for earlier reporting periods, and must clearly identify any unadjusted comparative information and explain the basis on which the comparative information has been prepared [IFRS 11.C12A-C12B].

An entity may apply IFRS 11 to an earlier accounting period, but if doing so it must disclose the fact that is has early adopted the standard and also apply: [IFRS 11.Appendix C1]
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