Joint Venture Investments

Sometimes a small group of investors will own and operate a business entity; this entity is a joint venture.

US GAAP & Joint Ventures:  most often, the equity method of accounting is required.

IFRS & Joint Ventures: prior to early 2009 both the proportionate consolidation and equity accounting methods were allowed for joint ventures under IFRS.  This was changed and now only the equity method is permitted for companies that must report joint venture business activities.


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