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A joint venture (JV) is a business agreement in which the parties agree to develop, for a finite time, a new entity and new assets by contributing equity. They exercise control over the enterprise and consequently share revenues, expenses and assets
it is a commercial enterprise undertaken jointly by two or more parties that otherwise retain their distinct identities
A Joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement is called as joint venture.
