Joint venture: Difference between revisions
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2. | 2. ''Financial reporting''. | ||
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. | |||
== See also == | == See also == | ||
* [[Associate]] | * [[Associate]] | ||
* [[IAS 28]] | |||
* [[IFRS 11]] | * [[IFRS 11]] | ||
* [[Joint control]] | * [[Joint control]] | ||
* [[Joint operation]] | * [[Joint operation]] | ||
* [[Proportionate consolidation]] | * [[Proportionate consolidation]] | ||
[[Category:Corporate_finance]] | |||
Latest revision as of 07:02, 25 August 2022
1.
(JV).
A contractual arrangement where two or more parties undertake an economic activity which is subject to joint control.
2. Financial reporting.
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
