Advanced Accounting (Canada) · Special-Purpose Entities & Joint Arrangements

Under IFRS 10, when must a structured entity (SPE) be consolidated?

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More in Special-Purpose Entities & Joint Arrangements

How does a sponsor typically control a special-purpose / structured entity (SPE)?

How does a party account for its interest in a joint operation?

When a venturer contributes a non-monetary asset to a joint venture for an interest in it, how much gain is recognized?

What defines a joint arrangement, and what is joint control (IFRS 11)?

Why were SPEs historically kept off the sponsor's consolidated balance sheet, and what changed?

What are the two types of joint arrangement under IFRS 11 and what distinguishes them?