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)?

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?

Why does establishing an SPE sometimes let a company keep debt off its own balance sheet before consolidation rules caught up?

How does a party account for its interest in a joint venture under IFRS?

What factors help assess control of a structured entity?