CeriFi CPEdge

CeriFi CPEdge

Course Detail

FASB Guidance on Joint Ventures   Updated

CATEGORY: Accounting & Auditing
COURSE ID: CPACJV, VERSION 3.00
(75)
Online and 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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