joint venture and joint operation - SERP Analysis

https://www.grantthornton.com.au/globalassets/1.-member-firms/australian-website/technical-publications/ifrs/gtal-2016-ifrs11-joint-arrangements.pdf

https://viewpoint.pwc.com/dt/gx/en/pwc/industry/industry_INT/industry_INT/real_estate__1_INT/Applying-IFRS-for-the-real-est/5-Real-estate-structures-and-tax-considerations/52-Joint-arrangements/522-Classification-and-measure-of-joint-arr.html

https://www.iasplus.com/en/standards/ifrs/ifrs11

https://ifrsiseasy.quora.com/What-is-the-difference-between-joint-operations-and-joint-ventures-under-IFRS-11

https://viewpoint.pwc.com/content/pwc-madison/ditaroot/us/en/pwc/accounting_guides/ifrs_and_us_gaap_sim/ifrs_and_us_gaap_sim_US/chapter_12_consolida_US/12_9_Joint_arrangements.html

https://tomclendon.co.uk/ifrs-11-the-accounting-for-joint-operations-joint-ventures-same-same-but-different/

https://library.croneri.co.uk/cch_uk/niffs/ifs24-3-3

https://www.bdo.com.au/en-au/content/accounting-news/accounting-news-june-2021/joint-arrangements

https://www.pkf.com/media/8d891e827f609ab/ifrs-11-joint-arrangements-summary.pdf

https://www.ipsasb.org/publications/ipsas-37-joint-arrangements-0

https://www.bdo.global/getmedia/ae36de89-ba4c-4e36-8804-4f4a56f2f799/IFRS-11-AAG_1.pdf.aspx

https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/ifrs-11-joint-arrangements.pdf

https://ifrscommunity.com/knowledge-base/ifrs-11-joint-arrangements/

https://m.youtube.com/watch?v=gRisLFUShoI

https://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/comitologie/rps/2012/D020961-01/COM-AC_DRC(2012)D020961-01(ANN2)_EN.doc

https://iasplus.com/content/4a9865ad-b9b7-4660-8e55-ccb75a6c58d5

https://www.scribd.com/document/587827224/Chapter-1-Accounting-for-Joint-arrangements

https://www.youtube.com/shorts/rXVMnvNcMhM

https://www.ifrs.org/content/dam/ifrs/project/ifrs-11-joint-arrangements/ifrs11faqgeneraljointarrangements18.pdf

https://dart.deloitte.com/USDART/home/publications/deloitte/additional-deloitte-guidance/roadmap-ifrs-us-gaap-comparison/chapter-1-assets/1-3-investments-equity-method-joint

https://sprintlaw.com.au/articles/joint-venture-vs-joint-operation-key-differences-explained/

https://ifrsiseasy.quora.com/IFRS-11-A-joint-venture-or-a-joint-operation-Can-you-solve-this

https://www.acowtancy.com/textbook/acca-sbr/d2-associates-and-joint-arrangements/joint-ventures2/notes

https://www.bdo.ca/getmedia/7b2e9195-fd74-4399-9be4-fb2b2f5e70b0/ASPE_IFRS-Comparison_Joint-Arrangements-and-Associates.pdf

https://www.vintti.com/blog/what-is-a-joint-arrangement

https://www.cipfa.org/-/media/files/policy-and-guidance/consultations/2016/201617-code-consultation/ed-5-amendments-to-ifrs-11-joint-arrangements---accounting-for-acquisitions-of-interests-in-joint-operations.pdf

https://www.linkedin.com/pulse/ifrs-11-joint-arrangements-muhammad-talha-arshad-ayg7e

https://www.ey.com/en_gl/technical/ifrs-technical-resources/applying-ifrs-accounting-for-leases-relating-to-a-joint-operation

https://www.investopedia.com/terms/j/jointventure.asp

https://www.cpdbox.com/ifrs-11-joint-arrangements/

https://www.youtube.com/watch?v=ltkrplFNs2E

https://www.aasb.gov.au/admin/file/content105/c9/IFRS11_IN_1-16.pdf

https://www.xrb.govt.nz/dmsdocument/2793/

https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkfrs11.pdf

https://library.croneri.co.uk/cch_uk/niffs/ifs24-3-4

https://dart.deloitte.com/USDART/home/codification/assets/32x/asc323-10/roadmap-equity-method-investments-jv/chapter-7-identification-a-joint-venture/7-2-definition-a-joint-venture

https://www.facebook.com/pkfsingapore/posts/joint-operation-vs-joint-ventures-differ-by-a-word-and-world-apart-in-accounting/947649751963657/

https://www.gov.uk/hmrc-internal-manuals/oil-taxation-manual/ot02121

https://www.clpgroup.com/content/dam/clp-group/channels/investor/document/3-3-financial-reports/2023/CLP_AR_Mini%20Series_English_2023.pdf.coredownload.pdf

https://www.youtube.com/watch?v=9QxWi6dkQVA

https://www.accaglobal.com/us/en/technical-activities/technical-resources-search/2014/april/ifrs11-joint-arrangements.html

https://www.linkedin.com/pulse/ifrs-11-joint-arrangements-kaleem-ullah-tipu-aca-xlg2f

https://www.aasb.gov.au/admin/file/content105/c9/AASB11_07-15_COMPfeb18_01-19.pdf

https://fincyclopedia.net/accounting/tutorials/difference-between-joint-operation-and-joint-venture

https://www.mnp.ca/-/media/files/mnp/pdf/_mgtn/siteassets/media/pdfs/miscellaneous/2017-03-ifrs-11-snapshot-final.pdf

https://www.coursesidekick.com/accounting/72946

https://www.bdo.global/getmedia/36c04d44-e37f-4709-932c-f65d9d5a2f74/IFRS-11-in-Practice.pdf

https://www.investopedia.com/ask/answers/062315/what-difference-between-equity-method-and-proportional-consolidation-method.asp

https://www.jointoperations.com/

https://www.gov.uk/hmrc-internal-manuals/oil-taxation-manual/ot02120

https://ifrs.vn/glossary/joint-venture/

https://smallgovcon.com/sbaohadecisions/sbas-oha-a-joint-venture-agreement-cant-step-on-the-managing-venturers-toes/

https://www.youtube.com/watch?v=jLJDjDHdUMI

https://www.aercap.com/news-media/press-releases/detail/603/aercap-and-air-france-industries-klm-engineering

https://www.youtube.com/watch?v=Kalo29A7oH8

https://www.instagram.com/reel/DA-iHgWo56q/

https://www.lubbockonline.com/story/business/2025/06/18/lubbock-adm-pyco-cottonseed-processing-centers-announce-joint-venture/84260930007/

https://www.leonardo.com/en/news-and-stories-detail/-/detail/joint-venture-leonardo-baykar

https://electriccarsreport.com/2025/06/lg-energy-solution-and-toyota-establish-ev-battery-recycling-joint-venture-in-the-us/

https://www.youtube.com/watch?v=TLQJwoax-oY

https://breakingdefense.com/2025/06/gcap-partners-name-edgewing-joint-venture-to-deliver-next-generation-fighter/

https://www.cbs42.com/business/press-releases/cision/20250619CN14143/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-u-s

https://www.barrick.com/English/operations/nevada-gold-mines/default.aspx

https://www.baesystems.com/en/article/industry-partners-launch-joint-venture-company-edgewing-to-deliver-next-generation-combat-aircraft

https://www.prnewswire.com/news-releases/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-us-302486006.html

https://www.automotiveworld.com/news-releases/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-u-s/

https://cbs4indy.com/business/press-releases/cision/20250619CN14143/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-u-s

https://blooloop.com/water-parks/news/therme-group-cvc-joint-venture/

https://www.morningstar.com/news/pr-newswire/20250619cn14143/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-us

https://www.joint-forces.com/world-news/defence-news/83316-leonardo-and-baykar-announce-lba-systems-joint-venture

https://www.electrive.com/2025/06/17/coretura-joint-venture-launched-by-daimler-truck-and-volvo-group/

https://dollarmakers.com/difference-between-joint-venture-and-joint-operations/

https://www.washingtontechnology.com/contracts/2025/06/air-force-chooses-jv-430m-technical-data-contract/406190/?oref=wt-homepage-river

https://www.tiktok.com/%40gaplearning/video/7426008766434381061

https://www.youtube.com/watch?v=qK-r6WVY5FY

https://www.truckinginfo.com/10242611/volvo-group-and-daimler-truck-launch-software-defined-vehicle-joint-venture

https://www.volvogroup.com/en/news-and-media/news/2025/jun/volvo-group-and-daimler-truck-launch-coretura---a-joint-venture-to-unlock-the-digital-future-of-commercial-vehicles.html

https://www.regionalgateway.net/urbanv-and-signature-aviation-form-joint-venture-agreement/

https://www.laranews.net/embraer-cae-joint-venture-brings-e2-flight-simulator-to-madrid/

https://www.ktsm.com/business/press-releases/cision/20250619CN14143/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-u-s

https://www.cpdbox.com/ifrs/ifrs-11/

https://www.offshore-mag.com/business-briefs/company-news/news/55297920/petronas-eni-move-closer-to-asia-pacific-ep-joint-venture

https://aviationweek.com/defense/aircraft-propulsion/gcap-industrial-joint-venture-named-edgewing

https://www.sos.state.tx.us/corp/businessstructure.shtml

https://ktla.com/business/press-releases/cision/20250619CN14143/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-u-s

https://www.wsj.com/business/autos/volvo-daimler-truck-launch-vehicle-software-joint-venture-1a0e9aed?gaa_at=eafs&gaa_n=ASWzDAhaPGDDzj4n_mSo6VD6geJCai5Mv67JyuHYes-WXFhhZij2b9qDraao&gaa_ts=6856dbf6&gaa_sig=ZD-vwI_p_cG8NW1h164Q4rvlL0Nyym0CIQAWXXrmx6l_cqW6FZJ4MD9P6Iw0Rgnb4dhL45vBCABLee_FCb8njw%3D%3D

https://www.morganlewis.com/pubs/2025/06/key-considerations-for-restructuring-investment-in-china

https://www.feedstuffs.com/agribusiness-news/adm-pyco-industries-to-launch-cottonseed-processing-joint-venture-in-texas

https://www.universalmusic.com/universal-music-group-and-wtsl-launch-joint-venture-to-accelerate-commercial-opportunities-for-artist-led-ip/

https://nz.finance.yahoo.com/news/eni-petronas-sign-jv-deal-124600532.html

https://www.wearegreenbay.com/business/press-releases/cision/20250619CN14143/lg-energy-solution-and-toyota-tsusho-establish-a-battery-recycling-joint-venture-in-the-u-s

https://www.aviationbusinessnews.com/mro/latest-news-mro/qatar-unveils-joint-venture-for-cutting-edge-aircraft-painting-facility/

https://www.flightglobal.com/defence/leonardo-baykar-technologies-power-ahead-with-lba-systems-joint-venture/163403.article

https://www.youtube.com/watch?v=xx0i55vEFz4

https://defence-industry.eu/gcap-industry-partners-launch-edgewing-joint-venture-company/

https://www.bicmagazine.com/projects-expansions/renewable-sustainability-h2-esg/lg-energy-solution-toyota-tsusho-establish-battery-recycling-jv-us/

https://www.automotiveworld.com/news-releases/volvo-group-and-daimler-truck-launch-coretura-a-joint-venture-to-unlock-the-digital-future-of-commercial-vehicles/

https://www.aviation24.be/manufacturers/leonardo/baykar-and-leonardo-announce-new-joint-venture-lba-systems-at-the-paris-air-show/

https://www.businesswire.com/news/home/20250618687599/en/Potawatomi-Federal-Solutions-and-UltiSim-Inc.-create-new-joint-venture-to-bring-powerful-AI-Digital-Twin-Capability-to-US-Department-of-Defense