IFRS 11: Joint arrangements and IFRS 8 : operating segments 

IFRS 11 Joint arrangements

• Providing guidance on the accounting treatment for joint arrangements

• Ensuring appropriate recognition of joint arrangements

• Enhancing comparability and transparency

• Facilitating decision-making

• Addressing practical issues and challenges

IFRS 8 operating segments:

- Disclose information to enable users of its financial statements to 

- Valuate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates