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What is Understanding Joint Venture Accounting about?
1) A joint arrangement is a contractual agreement where two or more parties undertake an activity together under joint control. There are two types: joint operations and joint ventures. 2) For joint operations, the parties have rights to the assets and obligations for the liabilities relating to the arrangement. For joint ventures, the parties have rights to the net assets of the separate vehicle established to undertake the arrangement. 3) IFRS 11 provides the accounting principles for joint arrangemen
- Author
- Nigusu Tadese
- Language
- EN