Accounting Information and Joint Arrangements

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Abstract
The accounting profession has recently issued a standard (AAS19) on production sharing agreements and has signalled impending regulation of accounting for other types of joint arrangements. Here we discuss the nature of joint arrangements and the role that accounting information plays in causing such arrangements to exist, determining their legal form, safeguarding the interests of the contracting parties, and protecting other interested parties likely to be disaffected by the arrangement.

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