Agreements with control and joint control
A and B enter into a contractual arrangement to buy a building that has 12 floors, which they will lease to other parties. A and B are responsible for leasing five floors each, and each can make all decisions related to their respective floors and keep all of the income for their floors. The remaining two floors will be jointly managed all decisions for those two floors must be unanimously agreed between A and B, and they will share all profits equally.
In this example, there are three arrangements:
In this example, it is possible that the unit of account under IFRS 11 differs from the unit of account under IAS 40 Investment Property.
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