Which of the Following Statements Is Not Correct in Relation

Multiple Choice

Which of the following statements is not correct in relation to joint control?

A) Joint control can exist without the existence of a contractual arrangement.
B) Joint control exists only where there is contractually agreed sharing of control.
C) Entities over which a party has joint control are accounted for in accordance with AASB 11/IFRS 11 Joint Arrangements.
D) Joint control requires the unanimous consent of the parties sharing control.