Commonwealth legislation

AASB 11 - Joint Arrangements - July 2015

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

6/10 complexity

AASB 11 "Joint Arrangements" is an AASB accounting standard, made under s334 of the Corporations Act, that sets the required accounting framework for joint arrangements. The compiled version applies to annual reporting periods beginning on or after 1 January 2019 (incorporating amendments to 14 Feb 2018), so entities preparing those financial statements must apply it. The document’s statutory force, compliance obligations and reproduction/copyright limits are noted.

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Current sections

Direct links to the current provisions in AASB 11 - Joint Arrangements - July 2015.

Other enquiries

Phone: (03) 9617 7600

E-mail: standard@aasb.gov.au

This compiled AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.

All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

Accounting Standard AASB 11

The Australian Accounting Standards Board made Accounting Standard AASB 11 Joint Arrangements under section 334 of the Corporations Act 2001 on 24 July 2015.

This compiled version of AASB 11 applies to annual periods beginning on or after 1 January 2019. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 14 February 2018 (see Compilation Details).

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

Other enquiries Other enquiries

Other enquiries

Phone: (03) 9617 7600

E-mail: standard@aasb.gov.au

Accounting Standard AASB 11 Accounting Standard AASB 11

Accounting Standard AASB 11

The Australian Accounting Standards Board made Accounting Standard AASB 11 Joint Arrangements under section 334 of the Corporations Act 2001 on 24 July 2015.