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Chapter 6 Joint Arrangements

The document is a chapter about joint arrangements from an accountancy textbook. It discusses the different types of joint arrangements including joint operations and joint ventures. Key characteristics of joint operations and joint ventures are described such as jointly controlled assets and proportional consolidation of financial statements for joint ventures. The accounting treatment for both joint operations and joint ventures is also summarized.

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CHRISTINE TABULOG
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68 views51 pages

Chapter 6 Joint Arrangements

The document is a chapter about joint arrangements from an accountancy textbook. It discusses the different types of joint arrangements including joint operations and joint ventures. Key characteristics of joint operations and joint ventures are described such as jointly controlled assets and proportional consolidation of financial statements for joint ventures. The accounting treatment for both joint operations and joint ventures is also summarized.

Uploaded by

CHRISTINE TABULOG
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Chapter 6 - Joint Arrangements

Accountancy (Polytechnic University of the Philippines)

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