Search Definitions

An arrangement of which two or more parties have joint control . …

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 …

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 …

A party to a joint operation that has joint control of that joint operation. …

A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …

A party to a joint venture that has joint control of that joint venture. …

An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …

A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …

For the purpose of this Standard, income from a structured entity includes, but is not limited to, recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains …

For the purpose of this Standard, an interest in another entity refers to contractual and non-contractual involvement that exposes an entity to variability of returns from the performance of the other entity. An interest in another entity can be evidenced …