Joint venture: Difference between revisions
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imported>Doug Williamson m (Spacing 22/8/13) |
imported>Doug Williamson m (Category added 9/10/13 and spacing) |
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* [[Joint operation]] | * [[Joint operation]] | ||
* [[Proportionate consolidation]] | * [[Proportionate consolidation]] | ||
[[Category:Corporate_finance]] | |||
Revision as of 11:21, 9 October 2013
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.
