. .  topic map of accounting and auditing  . .


concept > accounting concept > accounting subject > financial statement element > asset > investment > joint arrangement


class / concept name
 joint arrangement
sub-class of

investment  . 

other names

interest, 

description

A joint arrangement is an arrangement of which two or more parties have joint control.
instances

joint operation  .  joint venture   .

may take the form of

separate vehicle  . 

is the subject of / subject to

IFRS 11 - Joint Arrangements  . 



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topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.