Simonejoint venture与joint operation有啥区别？
的有关信息介绍如下：
IFRS 11 Joint Arrangements was issued by the IASB in 2011, under this standard, joint arrangents are classified as either joint operations or joint ventures depending upon the parties' rights and obligations.
Jointoperation is where the parties called joint operators, have joint control of the arrangement which gives rights to the assets and obligations for the liabilities. it is the existence of rights and obligations that is critical to determining whether a joint operation exists as opposed to the legal structure of the joint venture.
Joint ventures is where the parties, called joint ventures, have joint control of the arrangement which gives rights to the net assets of the arrangement. typically in a joint venture the venturers rake a share of the overall profit or loss earned by the joint venture as opposed to taking a share of the output of the venture.
