帮忙翻译.会计专业英语.（英-汉）

帮忙翻译.会计专业英语.（英-汉）
不要直接机译呀.谢谢啦
Joint Ventures: IFRS requires venturers to record their share of jointly
controlled assets and jointly controlled operations, which do not have
a legal entity structure, and requires venturers to record their interests
in jointly controlled entities. Unlike U.S. GAAP, IFRS includes an option
to present a venturer’s interest in jointly controlled entities under either
the equity method or proportionate consolidation. However, the accounting
treatment for jointly controlled assets and jointly controlled
operations under IFRS is similar to that required for undivided interests
in U.S. GAAP.