IFRS 11 and IAS 28: joint arrangements and associates

Plain-English guides to joint arrangements and associates, each with a worked example.

IFRS 11 covers joint arrangements; IAS 28 sets out the equity method. 1 guide, all free.

1 guide

Joint operations, joint ventures and the equity method4 minute readIFRS 11 and IAS 28 explained: joint control, joint operations versus joint ventures, associates, the equity method step by step, and the 2026 to 2029 changes.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.