2.1.6 [WAI-ARIA1.0] Section 6.5.4, Relationship Attributes
The specification states:
This section lists attributes that indicate relationships or associations between elements which cannot be readily determined from the document structure. • aria-activedescendant • aria-controls • aria-describedby • aria-flowto • aria-labelledby • aria-owns • aria-posinset • aria-setsize
IE10 Mode and IE11 Mode (All Versions)
aria-owns are not supported when the referenced
object is not accessible.