References
- IASB, 2011a. International Financial Reporting Standard No. 11: Joint Arrangements. London: IFRS Foundation.
- IASB, 2011b. International Financial Reporting Standard No. 12: Disclosure of Interests in Other Entities. London: IFRS Foundation.
- IASB, 2018. The Conceptual Framework for Financial Reporting 2018. London: IFRS Foundation.
- Sarquis, R., dos Santos, A., Lourenco, I., and Braunbeck, G., 2022. The impact of the adoption of IFRS 11 on the comparability of accounting information. Accounting and Business Research. https://doi.org/10.1080/00014788.2022.2050171