Jointly controlled operations invol

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]

結果 (繁體中文) 2:

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]

結果 (繁體中文) 3:

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 ]