The IASB has recently published amendments to IFRS 11, addressing Accounting for Acquisitions of Interests in Joint Operations, effective for annual periods beginning on or after January 1, 2016.
To read this post, go to http://mnp.ca/en/media-centre/blog/2014/5/22/acquiring-interests-in-joint-operations-down-to-business
John Hughes IFRS Blog 