There are three forms of joint venture operations jointly controlled assets and jointly controlled business establishments jointly controlled. Of the three, only forms on established forms of business establishments jointly controlled is creating a new business facility was established with independent activities like the operation of a business and still be under the control the parties' control of joint venture under the joint venture contract. Business establishments jointly controlled to organize separate accounting work as prescribed by the current legislation on accounting as other businesses. Business establishments liable jointly controlled controlled assets, liabilities, revenues, other income and expenses incurred in their units.
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