BHP Billiton Group (2011) Notes to Financial Statements [extract] 1 Accounting policies [extract] Joint ventures [extract] The Group undertakes a…
Accounting for retained interest in an associate or joint venture following loss of control of an entity Entity A owns…
Accounting for retained interest in a jointly controlled entity following loss of control in an entity Entity A owns 100%…
Accounting for existing financial instruments on the step-acquisition of an associate or a joint venture (fair value (IFRS 3) approach)…
Master agreement for manufacturing and distribution A single contract between two parties specifies the terms and conditions related to manufacturing…
Elimination of reciprocal interests not accounted for under the equity method Investor A has a 20% interest in an Associate…
Agreements with control and joint control A and B enter into a contractual arrangement to buy a building that has…
Contribution of subsidiary to form a joint venture or an associate applying IFRS 10 A and B are two major…
More than one activity affects returns of an arrangement Two parties enter into an agreement for the production and sale…
Equity-settled share based payment transactions of associate or joint venture Entity A holds a 30% interest in Entity B and…