Joint arrangement and Joint control: Difference between pages

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''Financial reporting.  
''Financial reporting.''  
''An arrangement of which two or more parties have joint control.
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 control]]
* [[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