Deloitte's Roadmap: Equity Method Investments and Joint Ventures

Chapter 8 — Accounting by the Joint Venture Before Adopting ASU 2023-05

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Chapter 8 — Accounting by the Joint Venture Before Adopting ASU 2023-05 8.1 Overview 8.2 Initial Contribution of Nonmonetary Assets That Meet the Definition of a Business 8.3 Measurement for Initial Contribution of Nonmonetary Assets That Do Not Meet the Definition of a Business 8.4 Other Matters