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Construction and Real Estate Conference 2016


26 - Accounting for Real Estate Joint Ventures


Dec 8, 2016 4:15pm ‐ Dec 8, 2016 5:05pm

Standard: $49.00

Description

This real estate focused session will provide participants with a back-to-basics overview of various accounting topics related to joint venture accounting.

  • Discuss the definition of a joint venture and the determination of whether an investee is a joint venture
  • Evaluate who controls a joint venture and subsequent reassessment of joint venture status
  • Describe the initial measurement, subsequent measurement and presentation and disclosure requirements for joint ventures
  • Explain the treatment of dividends/distributions and additional ownership interests

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