Abstract
The concept of joint control that is the key concept of joint ventures affects the subject for the application of purchase method in business combinations. IASB has revised the concept of joint control of IAS 31 after the discussion in Phase Ito prepare the Accounting Standards for Business Combinations（IFRS 3）. However, it is not clear how joint control should be understood, particularly the relationship between joint control and control. In this paper, I study for the concept of joint control on IFRS 3 and the relationship with the concept of control, outlining the IASB discussion on joint control.
