IFRS 11 - JOINT ARRANGEMENTS
JOINT CONTROL
JOINT VENTURES
When is it a J.V
When the perant has a % right to the:
- net Assets
Net fair equity value Co
IAS 28
GROUP F/S - EQUITY ACCOUNT
JOINT CONTROL
JOINT VENTURES
When is it a J.V
When the perant has a % right to the:
- net Assets
Net fair equity value Co
IAS 28
GROUP F/S - EQUITY ACCOUNT