
"May 2011"--Cover.
"IN2. The IFRS supersedes IAS 31 Interests in joint ventures and SIC-13 Jointly controlled entities-Non-monetary contributions by venturers and is effective for annual periods beginning on or after 1 January 2013. Earlier application is permitted."-P. 5.
[pt. 1]. International Financial Reporting Standard®
[pt. 2]. Basis for conclusions, International Financial Reporting Standard®
[pt. 3]. Illustrative examples, International Financial Reporting Standard®.
International Financial Reporting Standard 11 : joint arrangements. ISBN 9781907877179. Published by International Accounting Standards Board in 2011. Publication and catalogue information, links to buy online and reader comments.