Financial Reporting Developments – Equity method investments and joint ventures
Go to Source Author: Our FRD publication on equity method investments and joint ventures has been updated to reflect the issuance of ASU 2017-05 on accounting for the derecognition of nonfinancial assets and in substance nonfinancial assets and ASU 2016-01 on recognizing and measuring financial instruments. The updated FRD also clarifies and enhances our interpretive guidance. Refer to Appendix C of the publication for a summary of the...
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