What characterises a joint arrangement under IFRS 11?Your answerAAn arrangement in which two or more parties each hold an interest in the same entity, whatever governance is provided for.BAn arrangement of which two or more parties have joint control, shared by contract and requiring unanimous consent on the relevant activities.CAn arrangement under which one party controls an entity within the meaning of IFRS 10 while involving the other parties in day-to-day decisions.DAn arrangement under which two parties each exercise significant influence over a common entity, their decisions not being linked.SubmitHint