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Does IFRS 11 apply to joint ventures ?
in IFRS 11 - Joint Arrangements by
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1 Answer

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Yes. IFRS 11:24 says that a joint venturer recognises its interest in a joint venture as an investment and shall account for that investment using the equity method in accordance with IAS 28 Investments in Associates and Joint Ventures unless the entity is exempted from applying the equity method as specified in that standard.
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