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Title: Joint Arrangement Concepts Summary
Description: This is a lecture summary of Joint Arrangement concepts. It contains definitions involved in PFRS 11 as well as the formula for accounting for equity method. It is intended for 3rd year Accounting students for the subject Accounting for Business Combinations.
Description: This is a lecture summary of Joint Arrangement concepts. It contains definitions involved in PFRS 11 as well as the formula for accounting for equity method. It is intended for 3rd year Accounting students for the subject Accounting for Business Combinations.
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Joint Arrangement Concepts
PAS 31
Acronym
JCA
JCO
JCE
PFRS 11
JO
JV
PAS 4
JCA
JCO
JCE
Types of Joint Ventures
Stands for
Jointly controlled asset
Jointly controlled operations
Jointly controlled entity
Types of Joint Arrangements
Joint Operations
Joint Ventures
Types of Joint Ventures
Jointly controlled asset
Jointly controlled operations
Jointly controlled entity
Joint Venture
•
Methods:
o Cost Method
o Fair Value Method
o Equity Method (SILENT)
PFRS 11: Joint Arrangements
A joint arrangement is an arrangement of which two or more parties have joint control
...
Relevant activities are those that significantly affect the returns of the entity or the
arrangement
Title: Joint Arrangement Concepts Summary
Description: This is a lecture summary of Joint Arrangement concepts. It contains definitions involved in PFRS 11 as well as the formula for accounting for equity method. It is intended for 3rd year Accounting students for the subject Accounting for Business Combinations.
Description: This is a lecture summary of Joint Arrangement concepts. It contains definitions involved in PFRS 11 as well as the formula for accounting for equity method. It is intended for 3rd year Accounting students for the subject Accounting for Business Combinations.