IFRS 11 Amendment To Impact Mining & Metal Entities – ValueWalk Premium

IFRS 11 Amendment To Impact Mining & Metal Entities

Joint arrangements are common in the mining and metals sector, and hence any changes in the accounting for them can have wide-ranging implications, notes EY. In its August 2014 report titled: “Potential implications of the amendments to IFRS 11 Joint Arrangements,” EY reports that IFRS 11 provides guidance on most of the accounting for joint operations, but there are certain issues it doesn’t address.


IFRS 11: Greater clarity needed
According to the . . .

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