A Venturer That Recognises in Its Financial Statements the Assets

A venturer that recognises in its financial statements the assets that it controls,the liabilities it incurs,the expenses that it incurs,and its share of the income that it earns from the sale of goods or services by the joint venture is prescribed by AASB 131 for which type(s) of joint venture(s) ?

A) Jointly controlled entities;
B) Jointly controlled assets;
C) Jointly controlled operations
D) Jointly controlled assets and jointly controlled operations.
E) Jointly controlled entities and jointly controlled assets;