Joint venturer

1. Financial reporting - IAS 28.

For financial reporting purposes under IAS 28, a joint venturer is a party to a joint venture that has joint control of that joint venture.

2.

Similar parties, not necessarily strictly defined as above for IAS 28 financial reporting purposes.

See also

• Associate
• Associated company
• Equity accounting
• Equity method
• Financial reporting
• IAS 28
• Investment
• Joint arrangement
• Joint control
• Joint venture
• Party
• Significant influence
• Subsidiary undertaking