IFRS Requirements for Accounting for Joint Arrangements

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Hosts: From the IFRS Institute

Date/Time: March 11, 2013 | 3:00pm ET

IFRS Requirements for Accounting for Joint Arrangements

 


 

Event Overview

During this webcast, KPMG professionals provide an update on the requirements for accounting for joint arrangements under IFRS 11, which is effective for calendar-year 2013 reporting.


IFRS 11 focuses on the rights and obligations of the parties to the arrangement, rather than the legal form of the arrangement to classify a joint arrangement as either a joint operation or a joint venture.


In addition, they discuss the key differences between IFRS and U.S. GAAP, and provide practical considerations for implementing the standard.


One continuing professional education (CPE) credit will be available to live U.S. participants who meet the eligibility requirements.