Examlex
Disparate-impact discrimination occurs when a protected class of individuals is adversely affected by an employer's practices,even though they do not appear to be discriminatory.
AASB 11
An accounting standard issued by the Australian Accounting Standards Board that outlines the reporting requirements for parties involved in joint arrangements.
Joint Operation
A business activity owned and managed by two or more parties that share control, resources, and obligations directly.
Jointly Controlled Operations
A collaboration where the entities involved do not create a separate entity but rather operate under a joint agreement, sharing control, and responsibilities.
Jointly Controlled Assets
Assets that are owned and controlled by two or more parties in a joint venture and are used to obtain benefits from engaging in an activity.
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