Definicja joint venture company
A company that is invested in by an association of two or more investors organized for the purpose of sharing risks that the investors are unwilling to assume individually.
Typically, the investors have the same percentage share in the joint venture company, and such joint venture companies are consolidated proportionally. However, the consolidation of joint venture companies is not the same as joint venture accounting, which is not supported by FI-LC.
Słownik i definicje SAPa na J.