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The joint arrangement: an agreement with shared control
Chapter 1 · Joint arrangements and their definitions · 11 exercises
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Target a chapterThe exercises of a single chapter.
- 01Joint arrangements and their definitions11 exercises
- 02Joint control23 exercises
- 03Classification: joint operation or joint venture33 exercises
- 04Accounting for joint operations32 exercises
- 05Joint ventures and parties without joint control11 exercises
- 06Separate financial statements5 exercises
- 07Links with other standards and decisions8 exercises
Target a conceptThe exercises of a single concept.
- The joint arrangement: an agreement with shared controlFragile11 exercises
- Joint control and unanimous consentFragile7 exercises
- Collective control first, unanimity secondFragile6 exercises
- Parties without joint controlFragile6 exercises
- Decision rules and voting patternsFragile7 exercises
- Classification by rights and obligationsFragile6 exercises
- No separate vehicle: a joint operationFragile6 exercises
- With a separate vehicle: three elements of analysisFragile7 exercises
- The legal form of the vehicleFragile7 exercises
- The terms of the contractual arrangementFragile7 exercises
- Other facts and circumstancesFragile5 exercises
- Committee decision of 2015: enforceable rights and obligationsFragile4 exercises
- Committee decision of 2015: arrangements with similar featuresFragile2 exercises
- What the joint operator recognisesFragile9 exercises
- The standard applicable to each itemFragile6 exercises
- Party without joint control in a joint operationFragile5 exercises
- Transactions with the joint operation: limited gainFragile7 exercises
- Acquiring an interest in a joint operationFragile3 exercises
- Previously held interestsFragile3 exercises
- Decision of 2019: liabilities for which the operator is primarily liableFragile2 exercises
- Decision of 2019: sale of outputFragile2 exercises
- The joint venture: the equity methodFragile9 exercises
- Party without joint control in a joint ventureFragile3 exercises
- Separate statements: the interest in a joint operationFragile2 exercises
- Separate statements: the interest in a joint ventureFragile3 exercises
- Link with IFRS 10: loss of control and the 2016 decisionFragile4 exercises
- Link with IAS 28: equity accounting of the joint ventureFragile2 exercises
- Link with IFRS 12: disclosuresFragile3 exercises
- The post-implementation review of 2022Fragile1 exercise
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