Joint control: the contractually ag

Joint control: the contractually agreed sharing of control over an economic activity. Joint control exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the venturers.
Jointly controlled operations

Jointly controlled operations involve the use of assets and other resources of the venturers rather than the establishment of a separate entity. Each venturer uses its own assets, incurs its own expenses and liabilities, and raises its own finance. [IAS 31.13]

IAS 31 requires that the venturer should recognise in its financial statements the assets that it controls, the liabilities that it incurs, the expenses that it incurs, and its share of the income from the sale of goods or services by the joint venture. [IAS 31.15]
Jointly controlled assets

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]
Jointly controlled entities

A jointly controlled entity is a corporation, partnership, or other entity in which two or more venturers have an interest, under a contractual arrangement that establishes joint control over the entity. [IAS 31.24]

Each venturer usually contributes cash or other resources to the jointly controlled entity. Those contributions are included in the accounting records of the venturer and recognised in the venturer's financial statements as an investment in the jointly controlled entity. [IAS 31.29]

IAS 31 allows two treatments of accounting for an investment in jointly controlled entities – except as noted below:

proportionate consolidation [IAS 31.30] equity method of accounting [IAS 31.38]

結果 (繁體中文) 1:

Joint control: the contractually agreed sharing of control over an economic activity. Joint control exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the venturers.Jointly controlled operationsJointly controlled operations involve the use of assets and other resources of the venturers rather than the establishment of a separate entity. Each venturer uses its own assets, incurs its own expenses and liabilities, and raises its own finance. [IAS 31.13]IAS 31 requires that the venturer should recognise in its financial statements the assets that it controls, the liabilities that it incurs, the expenses that it incurs, and its share of the income from the sale of goods or services by the joint venture. [IAS 31.15]Jointly controlled assetsJointly 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]共同控制的實體共同控制的實體是公司、 合夥企業或其他實體的兩個或更多的冒險者的興趣，建立共同控制實體簽訂的合同安排。[IAS 31.24]每個合營者通常有助於現金或共同控制實體的其他資源。這些捐款都列入合營者的會計記錄和合營者的財務報表中確認為共同控制實體的投資。[IAS 31.29]IAS 31 除了允許占共同控制實體 — — 的一項投資的兩種治療方法，如下所述:按比例合併 [IAS 31.30] 權益法的會計 [IAS 31.38]

結果 (繁體中文) 2:

共同控制：控制對某項經濟活動的合同約定分享。共同控制僅在與經濟活動相關的重要財務和經營決策需要合營各方一致同意，
共同控制經營共同控制經營涉及使用資產和合作者，而不是建立一個獨立的實體的其他資源。每個合營者使用自己的資產，會帶來自己的費用和責任，並提出了自己的財務。[IAS 31.13] IAS 31要求合營者應在財務報表中所控制的資產，這招致了債務，這招致了費用，其份額從銷售的商品或服務進行的聯合收入的認識合資企業。[IAS 31.15] 共同控制資產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] 合營企業共同控制實體是一個公司，合夥企業或其他實體在兩個或兩個以上合營者有興趣，在它建立共同控制實體的契約安排。[IAS 31.24] 每個合營者通常有助於現金或其他資源來共同控制實體。這些貢獻包括在合營者的會計記錄，並在合營者的財務報表中確認為共同控制實體的投資。[IAS 31.29] IAS 31允許兩種處理佔共同控制實體的投資-除了說明如下：按比例合併[IAS 31.30]權益會計法[IAS 31.38]

結果 (繁體中文) 3:

共同控制：按合同約定對某項經濟活動所共控制。共同控制，只有當存在財務戰畧和經營決策相關的活動需要的冒險者的一致同意。
共同控制經營

共同控制經營涉及使用資產和其他資源的開採，而不是一個單獨的實體的建立。每個合營者使用自己的資產，承擔自己的費用和負債，並提出了自己的金融。[ 31.13 ]
IAS
IAS 31規定，合營者應在其財務報表中確認的資產，它控制，它所導致的負債，其所導致的費用，以及其在合資企業銷售貨物或服務中所占的份額。[ 31.15 ]
共同控制的資產

共同控制的資產涉及共同控制，並經常共同所有，專門為資產的合資企業。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，任何負債，它所產生的直接和任何責任份額承擔與其他合營者共同，銷售收入或使用其股份的合資企業，其所產生的費用，由合資企業和所產生的費用，直接在合資企業的利益。[ 31.21 ]
共同控制實體

共同控制實體是一個公司，合夥，或其他實體的兩個或兩個以上的合營者有興趣，在契約安排下，在實體上建立聯合控制。[ 31.24 ]
IAS
每個合營者通常有現金或其他資源的共同控制實體。這些貢獻包括在合營者的會計記錄和財務報表中確認的合營者在共同控制實體之投資。[ 31.29 ]

IASIAS 31允許在共同控制實體–除了下麵提到的一個投資核算的兩種治療方法：

比例合併[ 31.30 ]會計權益法會計[ 31.38 ]