A party to a joint operation that enjoys joint control (as to the joint arrangement) and as a result has...

A joint arrangement that confers on the parties (known as joint operators) enjoying joint control (as to the arrangement) specific...

A type of control in which two parties or more contractually agree to share control of an arrangement (which is...

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...

An investor controls an investee when the former has power over the latter. Control is also manifested in the exposure...

An entity (investee) over which an investor can exercise significant influence (but not control, as is the case with a...

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...