Joint arrangement and Joint control: Difference between pages
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''Financial reporting. | ''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]] | * [[IFRS 11]] | ||
* [[Joint | * [[Joint arrangement]] | ||
* [[Joint operation]] | * [[Joint operation]] | ||
* [[Joint venture]] | |||
Revision as of 14:19, 23 October 2012
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