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Title: Advanced Accounting: Joint Arrangement
Description: Summary of accounting for Joint Arrangement.
Description: Summary of accounting for Joint Arrangement.
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Equity Investments:
1
...
Significant Influence = 20% to 50% (Associate)
3
...
Joint Control = Joint Arrangement
Characteristics of Joint Arrangement:
1
...
2
...
Accounting for Joint Arrangement:
1
...
- with separate vehicle, parties have the right to assets and obligations to the
liabilities of the separate vehicle
...
Joint Venture - with separate vehicle, parties have the rights to the net assets of the separate
vehicle
...
Full PFRS:
1
...
Joint Venture
PFRS for SME’s:
1
...
Jointly Controlled Operations
3
Title: Advanced Accounting: Joint Arrangement
Description: Summary of accounting for Joint Arrangement.
Description: Summary of accounting for Joint Arrangement.