Joint Venture Accounting
Definition: Equity method or proportionate consolidation
Scope:NarrowDifficulty:Difficult
Part of: Cross-Cutting Technical Accounting
Equity method or proportionate consolidation
StandardsASC 323, IFRS 11
CertificationsCPA
GeographyIFRS 11 eliminated proportionate
Related Subjects
See Also
- Cross-Cutting Technical AccountingPart of Cross-Cutting Technical Accounting
External Links
- Joint venture — Wikipedia