Authors: Joseph Morris, Morris, Richard P. Graff
ISBN-13: 9780471570189, ISBN-10: 0471570184
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: February 1998
Edition: REV
Book Synopsis
A joint ventures is the joining of two or more business entities or persons in order to undertake a specific business venture. Although a joint venture is not a continuing relationship like a partnership, it may be treated as a partnership for income tax purposes. This book explains everything financial management must know and provide when their corporation is entering a joint venture.
Table of Contents
A General Business Perspective.
Alternative Business Alliances.
Joint Venture Financing.
Accounting and Reporting by Joint Ventures.
Accounting for Investments in Joint Ventures--General.
The Equity Method of Accounting.
Illustrations of Equity Method Accounting for Joint Ventures.
Partnership Accounting.
Accounting for Research and Development Joint Ventures.
Public Accounting Firms' Role in Joint Ventures.
Securities and Exchange Commission and Other Regulatory Requirements.
Joint Venture Accounting in Specialized Industries.
Joint Venture Accounting in the Real Estate, Oil and Gas, and Construction Industries.
Subjects