Joint venture: Difference between revisions

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2.  
2.  ''Financial reporting''.  


''Financial reporting''.  
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.


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.


See also