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

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

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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?

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

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

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