Joint Arrangements

Requires an entity that is a party to a joint arrangement to determine the type of joint arrangement in which it is involved.

  • NZ IFRS 11 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

*Additional Material is restricted to those with NZ-assigned IP addresses only.