The Line-By-Line Method of Accounting for Interests in Jointly Controlled

question 28

Multiple Choice

The line-by-line method of accounting for interests in jointly controlled entities is recommended by AASB 11 because:

• A) it reflects the venturer's control over the future economic benefits.
• B) it is the method used for jointly controlled operations and jointly controlled assets, which only differ from jointly controlled entities in their legal form.
• C) it is consistent with the legal form of a joint arrangement.
• D) none of the above.

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