Bank operated jointly Banks A and B (the parties) agreed to combine their corporate, investment banking, asset management and services…
Oil and gas exploration, development and production activities Companies A and B (the parties) set up a separate vehicle (entity…
Liquefied natural gas arrangement Company A owns an undeveloped gas field that contains substantial gas resources. Company A determines that…
Joint arrangement with liability for the obligations of the arrangement A and B jointly establish an entity (C), which is…
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…
Accounting for the effect of transactions with non-controlling interests recognised through equity by an associate or joint venture Entity A…