285 paragraphs found in AASB 11
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. …
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 initial recognition exception in paragraphs 15 and 24 of AASB 112 does not apply when the entity recognises assets and liabilities relating to its interest in a joint …