jointly controlled entity

Article ID: 2052
Last updated: 16 Feb, 2022

A joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The entity operates in the same way as other entities, except that a contractual arrangement between the venturers establishes joint control over the economic activity of the entity.

(According to International Accounting Standards IAS 31)

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Article ID: 2052
Last updated: 16 Feb, 2022
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Ngày đăng: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
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