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Joint operation (paras. BC38-BC40) |
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Joint venture (paras. BC41-BC45) |
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Accounting for acquisitions of interests in joint operations (paras. BC45A-BC45N) |
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Previously held interest in a joint operation (amendments issued in December 2017) (paras. BC45O-BC45Q) |
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Transactions between an entity and a joint operation in which that entity is a joint operator and incorporation of SIC‑13 into the IFRS (paras. BC46-BC47) |
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Reporting interests in joint arrangements in the financial statements of parties that participate in, but do not have joint control of, a joint arrangement (paras. BC48-BC50) |
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Joint operation held for sale (para. BC51) |
