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Accounting by Investors for Distributions Received in Excess of Their Investment in a Joint Venture full-text: 1979 October 15: Accounting for bulk purchases of mortgages between mortgage bankers full-text: 1979 October 16: Accounting for Grants Received from Governments full-text: superseded by IASC International Accounting Standard No. 20 ...
A joint venture (JV) is a business entity created by two or more parties, generally characterized by shared ownership, shared returns and risks, and shared governance.. Companies typically pursue joint ventures for one of four reasons: to access a new market, particularly emerging market; to gain scale efficiencies by combining assets and operations; to share risk for major investments or ...
An international joint venture (IJV) occurs when two businesses based in two or more countries form a partnership. A company that wants to explore international trade without taking on the full responsibilities of cross-border business transactions has the option of forming a joint venture with a foreign partner.
Accounting for asserted and unasserted medical malpractice claims of health care providers and related issues [full-text] 1987 March 16 87-2: Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal full-text: 1987 August 21 88-1
The most common example of unrealized receivables contributed to a partnership are accounts receivable. This is often the case for cash basis taxpayers. Similar to promissory notes, the initial basis of the accounts receivable is zero and, therefore, the basis in the partnership for the contributing partner is zero upon the contribution.
Joint ownership refers to: Housing equity partnership; Co-ownership (disambiguation) Joint venture, a business entity created by two or more parties; See also
There are five common objectives in a joint venture: market entry, risk/reward sharing, technology sharing and joint product development, and conforming to the government regulations. Other benefits include political connections and distribution channel access that may depend on relationships. [ 30 ]
A joint tax audit is the examination of a business or individual tax return by a common audit team with members of two or more States examining cross-border tax situations as one tax audit to gain a uniform actual and legal assessment concerning this situation.