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Joint Arrangements (IFRS 3) by Kim Cristian Maaño is a document available to read on EtoBox.

What is Joint Arrangements (IFRS 3) about?

The document discusses key concepts relating to joint arrangements under IFRS. It defines a joint arrangement as an arrangement where two or more parties have joint control, and classifies joint arrangements as either joint operations or joint ventures depending on the parties

Author

Kim Cristian Maaño

Language

EN