285 paragraphs found in AASB 11
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 …
The following terms are defined in AASB 127 , AASB 128 or AASB 10 Consolidated Financial Statements and are used in this Standard with the meanings specified in those Standards: • control of an investee • equity method • …
The objective of this Standard is to establish principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (ie joint arrangements …