Jointly controlled assets involve t

Jointly controlled assets involve the joint control, and often the joint ownership, of assets dedicated to the joint venture. Each venturer may take a share of the output from the assets and each bears a share of the expenses incurred. [IAS 31.18]

IAS 31 requires that the venturer should recognise in its financial statements its share of the joint assets, any liabilities that it has incurred directly and its share of any liabilities incurred jointly with the other venturers, income from the sale or use of its share of the output of the joint venture, its share of expenses incurred by the joint venture and expenses incurred directly in respect of its interest in the joint venture. [IAS 31.21]

結果 (繁體中文) 2:

共同控制資產涉及共同控制的，而且往往是共同擁有獻給合資公司的資產。每個合營者可能需要從資產產出的比重，每個承擔所發生的費用的份額。[IAS 31.18] IAS 31要求合營者應在財務報表中確認其股份的合資資產，其已直接發生的負債和其份額與其他合營者共同發生的任何負債，出售或使用的收入其份額的合資企業的產量，其份額所招致的合營費用和開支就其在合資公司的利益直接發生。[IAS 31.21]

結果 (繁體中文) 3:

共同控制資產涉及的聯合控制，並經常共同擁有，資產專用的合資企業。每個合營者可以分享這些資產的產出和各承擔一部分費用。[ 31.18 ]
IAS
IAS 31規定，合營者應在其財務報表中確認其份額的共同財產，任何責任，它所產生的直接和任何責任份額承擔會同其他合營者，從銷售或使用其合資企業的產出份額的收入，其產生的直接由其在合資企業的利益方面的合資和費用開支份額。[ 31.21 ]