Joint venture: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing 22/8/13) |
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1. (JV). A contractual arrangement where two or more parties undertake an economic activity which is subject to joint control. | 1. | ||
(JV). | |||
A contractual arrangement where two or more parties undertake an economic activity which is subject to joint control. | |||
2. | |||
''Financial reporting''. | |||
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. | A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. | ||
== See also == | == See also == | ||
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* [[Joint operation]] | * [[Joint operation]] | ||
* [[Proportionate consolidation]] | * [[Proportionate consolidation]] | ||
Revision as of 13:55, 22 August 2013
1.
(JV).
A contractual arrangement where two or more parties undertake an economic activity which is subject to joint control.
2.
Financial reporting.
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
