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A joint account was allegedly opened at a non-affiliated bank with an initial opening balance of approximately $42,000 and, thereafter, exclusively funded by the customer to the extent that the balance was as high as about $153,000 in September 2013. The AWC concedes that:

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Jefferson One Upland. Image courtesy of Jefferson Apartment GroupJefferson Apartment Group has made the first sale of its Income Fund through Jefferson One Upland. The multifamily developer, alongside its joint venture partner KKR, sold the suburban Boston community for $103.6 million to Utah-based Cottonwood Residential.

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2 days ago · JPMorgan Chase & Co. agreed to buy out its local partner to get full control of a Chinese mutual fund joint venture, taking advantage of the latest move by Beijing to open up the nation’s asset

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Jefferson Apartment Group Sells Suburban Boston Community

IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. IFRS 10 was issued in May 2011 and applies to annual periods beginning on or after 1 January 2013.