40 paragraphs found in AASB 11
… between the parties and the separate vehicle. The terms of the contractual arrangement do not specify that the … legislation and banking regulations is not by itself a determinant that the parties have an obligation for the …
… between the parties and the separate vehicle. The terms of the contractual arrangement do not specify that the … legislation and banking regulations is not by itself a determinant that the parties have an obligation for the …
… between the parties and the separate vehicle. The terms of the contractual arrangement do not specify that the …
… is a joint operation or a joint venture. An entity shall determine the type of joint arrangement in which it is … the structure and legal form of the arrangement, the terms agreed by the parties in the contractual arrangement …
… between the parties and the separate vehicle. The terms of the contractual arrangement do not specify that the …
… arrangement places on the parties; (b) the commercial terms relating to the sale of product P by the manufacturing …
… entity C. Accordingly, the legal form of entity C and the terms of the contractual arrangement indicate that the … of the output to third parties. If the parties changed the terms of the contractual arrangement so that the arrangement …
… that the arrangement is a joint venture. However, the terms agreed by the parties in their contractual arrangement …