European and Joint control: Difference between pages
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'' | ''Financial reporting.'' | ||
The contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. | |||
== See also == | == See also == | ||
* [[ | * [[IFRS 11]] | ||
* [[ | * [[Joint arrangement]] | ||
* [[Joint operation]] | |||
* [[Joint venture]] | |||
Revision as of 13:56, 22 August 2013
Financial reporting.
The contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.
