Assertion: joint arrangement | /r/CapableOf | account joint operation
Facets:
value: in accordance with paragraphs
type: OTHER
value: for its interest
type: PURPOSE
Source sentences:
text: If the entity is a party that participates in, but does not have joint control of, a joint arrangement shall account for its interest in: a joint operation in accordance with paragraphs 23; a joint venture in accordance with IFRS 9, unless the entity has significant influence over the joint venture, in which case it shall apply paragraph 10 of IAS 27 (as amended in 2011).