Checkpoint Learning

Checkpoint Learning

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FASB Guidance on Joint Ventures  

CATEGORY: Accounting & Auditing
COURSE ID: CPACJV, VERSION 1.00
(29)
  Online & Mobile
1 CPE Credits
Level: Update

Prior to August 2023 GAAP did not provide specific authoritative guidance on the accounting for joint ventures. The FASB issued ASU 2023-05 to provide clarity around the accounting when a joint venture is formed. Russ Madray, CPA reviews this guidance designed to assist in providing decision-useful information to stakeholders and reduce diversity in practice.

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