1 A B C D E F G H I J K L M N O P Q R S T U V W

Joint control

Joint control is 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.

 

 

 

 

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Joint operation

A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.

 

 

 

 

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Joint venture

A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.

 

 

 

 

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Joint venturer

A joint venturer is a party to a joint venture that has joint control of that joint venture.

 

 

 

 

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