Deloitte's Roadmap: Equity Method Investments and Joint Ventures

Chapter 9 — Accounting by the Joint Venture After Adopting ASU 2023-05

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Chapter 9 — Accounting by the Joint Venture After Adopting ASU 2023-05 9.1 Overview 9.2 Scope and Scope Exceptions 9.3 The Formation of a Joint Venture — New Basis of Accounting 9.4 Initial Measurement for the Joint Venture 9.5 Subsequent Measurement of Assets and Liabilities Recognized as a Part of Formation 9.6 Other Matters