40 paragraphs found in AASB 11
… assess whether the legal form of the separate vehicle, the terms of the contractual arrangement and, when relevant, any …
… The contractual arrangement sets out the terms upon which the parties participate in the activity …
… Assessing the terms of the contractual arrangement Joint operation Joint venture The terms of the contractual arrangement The contractual … by the parties to provide them, does not, by itself, determine that the joint arrangement is a joint operation. The …
… 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 …
… The following table compares common terms in contractual arrangements of parties to a joint operation and common terms in contractual arrangements of parties to a joint venture. The examples of the contractual terms provided in the following table are not exhaustive. …
… the arrangement because it needs the agreement of B. The terms of their contractual arrangement requiring at least 75 …
… of the separate vehicle (see paragraphs B22–B24 ); (ii) the terms of the contractual arrangement (see paragraphs B25–B28 …
… those entities have a legal personality. The following terms are defined in AASB 127, AASB 128 or AASB 10 …
… the arrangement because it needs the agreement of B. The terms of their contractual arrangement requiring at least 75 …
… The following terms are defined in AASB 127 , AASB 128 or AASB 10 …