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The International Accounting Standards Board (IASB) has recently issued a standard, IFRS 11 Joint Arrangements. IFRS 11 Joint Arrangements Standard will be effective after January 1st, 2013. The Standard replaces IAS 31 Interest in Joint Ventures that explains accounting principles of joint ventures. IFRS 11 Joint Arrangements Standard outlines jointly controlled arrangements’ accounting principles by classifying these arrangements as Joint Operations and Joint Ventures. IFRS 11 requires “Equity Method” in accounting of interests in Joint Ventures. Therefore, application of “Proportionate Consolidation Method” will no longer be used. In this study, taking other related reporting standards into consideration, accounting principles of joint arrangements have been explained by various examples
ınternational accunting standards board ıasb has recently distributed a standard ıfrs 11 joint venture ıfrs 11 joint venture standard will be effective after january 1st 2013 the standard changes ıas 31 ınterest in joint ventures that explains accunting principle of joint ventures ıfrs 11 co-found standard utlines joint amended principles accunting principles by classifying these joint ventures and joint ventures ıfrs 11 require “equity” method was associated with accunting attempts
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