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.