Disposal of total interest in Jointly Controlled Entitites

Dear Tutor,
A & B enter into a joint arrangement with a joint venture entity C. A has 51% stake and B has 49% stake, but the entity is jointly controlled.
Now if A wants to sell its entire stake to B for a consideration/agreed valuation, what would be relevant accounting treatment in the books of A and under which IAS/IFRS
Can profit/loss be recognised by A if it disposes it’s entire stake.
Highly appreciate your feedback at the earliest.

Regards
Nouman Dubai