Accounting for rights to assets and obligations for liabilities D and E establish a joint arrangement (F) using a separate…
Joint operation with a non-controlling interest passive investor A and B enter into a joint operation Z, which is contained…
Disposal in immediately preceding period A calendar-year entity had an interest in a jointly controlled entity for which it applied…
Protective rights and joint control A, B and C enter into a joint arrangement to conduct an activity in entity…
Remeasurement from associate to jointly controlled entity An entity had an interest in an associate. In 2010, the entity gained…
De facto agents in joint control A contractual arrangement has three parties: A has 50% of the voting rights and…
Variability of returns arising from issue of credit default swap (2) A reporting entity enters into a credit default swap…
Role of a government A government owns land, which is believed to contain oil reserves. The government enters into a…
Illustrative example of disclosure of non-controlling interests The group has three subsidiaries with material non-controlling interests (NCI). Information regarding these…
Ultimate decision-making authority no joint control (2) I, J and K enter into an agreement and set up a joint…