control conjunt

Terminologia comptable de les NIIF

• ca
  control conjunt
• es
  control conjunto
• fr
  contrôle conjoint
• en
  joint control
• norma IAS31; IAS28; IAS24
• Joint control is the contractually agreed sharing of control over an economic activity, and exists only when the strategic financial and operating decisions relating to the activity require the unanimous consent of the parties sharing control (the venturers).