Joint ventures: business strategies for accountants
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Wiley
1998
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 316 S. |
| ISBN: | 0471570184 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV011945166 | ||
| 003 | DE-604 | ||
| 005 | 19980514 | ||
| 007 | t | ||
| 008 | 980514s1998 |||| 00||| eng d | ||
| 020 | |a 0471570184 |9 0-471-57018-4 | ||
| 035 | |a (OCoLC)37442589 | ||
| 035 | |a (DE-599)BVBBV011945166 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-945 | ||
| 050 | 0 | |a HD62.47 | |
| 082 | 0 | |a 658/.044 |2 21 | |
| 084 | |a QP 450 |0 (DE-625)141892: |2 rvk | ||
| 245 | 1 | 0 | |a Joint ventures |b business strategies for accountants |c Joseph M. Morris. Contributing authors: Richard P. Graff ... |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a New York [u.a.] |b Wiley |c 1998 | |
| 300 | |a XVIII, 316 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Joint ventures |x Accounting | |
| 650 | 4 | |a Joint ventures |x Finance | |
| 650 | 4 | |a Joint ventures |x Management | |
| 650 | 4 | |a Joint ventures |x Taxation |z United States | |
| 650 | 0 | 7 | |a Gemeinschaftsunternehmen |0 (DE-588)4071698-3 |2 gnd |9 rswk-swf |
| 651 | 4 | |a USA | |
| 689 | 0 | 0 | |a Gemeinschaftsunternehmen |0 (DE-588)4071698-3 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Morris, Joseph M. |e Sonstige |4 oth | |
| 700 | 1 | |a Graff, Richard P. |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008075262&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-008075262 | ||
Datensatz im Suchindex
| _version_ | 1804126532157833216 |
|---|---|
| adam_text | Contents
Chapter 1 A General Business Perspective 1
Robert Porter Lynch
The Warren Company
1.1 Introduction 2
1.2 Why Alliances Today? 5
1.3 Transformational Advantages of Joint Ventures 9
1.4 Freestanding, Spin out, and Preacquisition Joint Ventures 10
1.5 Key Factors for Joint Venture Success 11
1.6 Best Practices and Alliance Architecture 16
1.7 What the Future Will Bring 21
Chapter 2 Alternative Business Alliances 23
Francis J. O Brien
ICU Medical, Inc.
2.1 Background 24
2.2 Purpose of Business Alliances 25
2.3 Business Alliance Vehicles 27
2.4 Considerations in Choosing the Business Alliance Vehicle 30
2.5 Conclusion 35
Chapter 3 Joint Venture Financing 37
Daniel T. May
Coopers Lybrand L.L.P.
3.1 Introduction and Overview 38
3.2 Preparing Financial Projections 40
3.3 Analysis and Valuation 41
XV
CONTENTS
3.4 The Structuring Decision 44
3.5 Internal/Venturer Financing 49
3.6 External Financing 52
3.7 External Financing Sources 55
Chapter 4 Accounting and Reporting by Joint Ventures 59
4.1 General 59
4.2 Corporate Joint Ventures 60
4.3 Joint Activities with No Separate Joint Venture Entity 61
4.4 Miscellaneous 62
4.5 Footnote Disclosures in Financial Statements of a Joint Venture 62
4.6 FASB New Basis of Accounting Project 64
Chapter 5 Accounting for Investments in Joint Ventures —
General 65
5.1 Characteristics of Joint Ventures 66
5.2 Methods of Accounting for Investments in Joint Ventures 68
5.3 Principles of Purchase Accounting 70
5.4 The Joint Ventures Phase of the FASBO Project on Consolidations
and Related Matters 88
Appendix 5 A Significant Authoritative Accounting Pronouncements
on Business Combinations Applicable to Joint Venture
Accounting 59
Chapter 6 The Equity Method of Accounting 91
6.1 Overview 92
6.2 Criteria for Use of the Equity Method 94
6.3 Equity Method Accounting Principles 96
6.4 Equity Method Financial Reporting 116
Appendix 6 A Primary Accounting Pronouncements on the Equity
Method of Accounting 121
Appendix 6 B Checklist of Disclosures Required in Investor Financial
Statements for Equity Method Investments 123
Chapter 7 Illustrations of Equity Method Accounting
for Joint Ventures 127
7.1 General 128
7.2 Investment Carrying Amount Equal to Investor s Share
of Investee s Net Assets 128
— xvi
CONTENTS
7.3 Investment Carrying Amount Different from Investor s Share
of Investee s Net Assets 130
Chapter 8 Partnership Accounting 149
Barbara A. Jenkins
Jenkins Jenkins, P.C.
8.1 Partnerships — Definition, Characteristics, and Types 151
8.2 Partnership Agreements 153
8.3 Accounting for Partners Accounts 154
8.4 Recording Investments in a Partnership 156
8.5 Distribution of Partnership Profits and Losses 156
8.6 Dissolution of a Partnership 164
8.7 Admission of a New Partner 166
8.8 Settlement with a Withdrawing Partner 173
8.9 Liquidation of a Partnership 178
Chapter 9 Accounting for Research and Development Joint
Ventures 185
9.1 General 186
9.2 Accounting Principles for Research and Development Arrangements 187
9.3 Determining if a Liability to Repay Exists 189
9.4 Accounting if There Is a Liability to Repay 191
9.5 Accounting if There Is No Liability to Repay 194
9.6 Liability to Repay a Portion of Funds Provided 196
9.7 Special Considerations for Issuance of Securities in Connection with
a Research and Development Arrangement 197
9.8 Financial Reporting for Research and Development Arrangements 199
9.9 Illustration of Accounting for a Research and Development Joint
Venture with a Liability to Repay 202
Chapter 10 Public Accounting Firms Role in Joint Ventures 209
Ray H.Johnson
Price Waterhouse L.L.P.
10.1 General 210
10.2 Services in the Analysis and Planning Stage 211
10.3 Services in the Formation and Implementation Stage 212
10.4 Services to Joint Venture Management during Operations Stages 214
CONTENTS
10.5 Providing Audit Services to Joint Venture Entities 214
10.6 Auditing Investments in Joint Ventures 217
10.7 Auditing and Reporting on the Financial Statements of a
Joint Venture 226
10.8 Auditing Where Related Parties Are Present 231
Chapter 11 Securities and Exchange Commission and Other
Regulatory Requirements 239
Robert J. Puls
Price Waterhouse LLP
11.1 General 240
11.2 Overview of the Regulatory Environment 241
11.3 Public Joint Ventures 241
11.4 Impact of SEC Requirements on a Registrant s Joint Venture(s) 242
11.5 Significant Subsidiary Tests 243
11.6 Summarized Financial Information Requirements 246
11.7 Separate Financial Statement Requirements 253 !
11.8 Related Parties 256
11.9 SEC Views on Joint Venture Specific Accounting Issues 257
11.10 Antitrust Regulations 260
Chapter 12 Joint Venture Accounting in Specialized
Industries 263
Richard P. Graff
Coopers Lybrand L.L.P.
12.1 Introduction 264
12.2 General Accounting Principles in Specialized Industries 267
Chapter 13 Joint Venture Accounting in the Real Estate, Oil
and Gas, and Construction Industries 277
13.1 Introduction 278
13.2 Accounting for Joint Ventures in the Real Estate Industry 279
13.3 Accounting for Joint Ventures in the Oil and Gas Industry 291
13.4 Accounting for Joint Ventures in the Construction Industry 299
xviii
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV011945166 |
| callnumber-first | H - Social Science |
| callnumber-label | HD62 |
| callnumber-raw | HD62.47 |
| callnumber-search | HD62.47 |
| callnumber-sort | HD 262.47 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | QP 450 |
| ctrlnum | (OCoLC)37442589 (DE-599)BVBBV011945166 |
| dewey-full | 658/.044 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658/.044 |
| dewey-search | 658/.044 |
| dewey-sort | 3658 244 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01556nam a2200433 c 4500</leader><controlfield tag="001">BV011945166</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">19980514 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">980514s1998 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0471570184</subfield><subfield code="9">0-471-57018-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)37442589</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV011945166</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-945</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HD62.47</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658/.044</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 450</subfield><subfield code="0">(DE-625)141892:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Joint ventures</subfield><subfield code="b">business strategies for accountants</subfield><subfield code="c">Joseph M. Morris. Contributing authors: Richard P. Graff ...</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">2. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York [u.a.]</subfield><subfield code="b">Wiley</subfield><subfield code="c">1998</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVIII, 316 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Joint ventures</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Joint ventures</subfield><subfield code="x">Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Joint ventures</subfield><subfield code="x">Management</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Joint ventures</subfield><subfield code="x">Taxation</subfield><subfield code="z">United States</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Gemeinschaftsunternehmen</subfield><subfield code="0">(DE-588)4071698-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Gemeinschaftsunternehmen</subfield><subfield code="0">(DE-588)4071698-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Morris, Joseph M.</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Graff, Richard P.</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008075262&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-008075262</subfield></datafield></record></collection> |
| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV011945166 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:18:57Z |
| institution | BVB |
| isbn | 0471570184 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008075262 |
| oclc_num | 37442589 |
| open_access_boolean | |
| owner | DE-945 |
| owner_facet | DE-945 |
| physical | XVIII, 316 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Wiley |
| record_format | marc |
| spelling | Joint ventures business strategies for accountants Joseph M. Morris. Contributing authors: Richard P. Graff ... 2. ed. New York [u.a.] Wiley 1998 XVIII, 316 S. txt rdacontent n rdamedia nc rdacarrier Steuer Joint ventures Accounting Joint ventures Finance Joint ventures Management Joint ventures Taxation United States Gemeinschaftsunternehmen (DE-588)4071698-3 gnd rswk-swf USA Gemeinschaftsunternehmen (DE-588)4071698-3 s DE-604 Morris, Joseph M. Sonstige oth Graff, Richard P. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008075262&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Joint ventures business strategies for accountants Steuer Joint ventures Accounting Joint ventures Finance Joint ventures Management Joint ventures Taxation United States Gemeinschaftsunternehmen (DE-588)4071698-3 gnd |
| subject_GND | (DE-588)4071698-3 |
| title | Joint ventures business strategies for accountants |
| title_auth | Joint ventures business strategies for accountants |
| title_exact_search | Joint ventures business strategies for accountants |
| title_full | Joint ventures business strategies for accountants Joseph M. Morris. Contributing authors: Richard P. Graff ... |
| title_fullStr | Joint ventures business strategies for accountants Joseph M. Morris. Contributing authors: Richard P. Graff ... |
| title_full_unstemmed | Joint ventures business strategies for accountants Joseph M. Morris. Contributing authors: Richard P. Graff ... |
| title_short | Joint ventures |
| title_sort | joint ventures business strategies for accountants |
| title_sub | business strategies for accountants |
| topic | Steuer Joint ventures Accounting Joint ventures Finance Joint ventures Management Joint ventures Taxation United States Gemeinschaftsunternehmen (DE-588)4071698-3 gnd |
| topic_facet | Steuer Joint ventures Accounting Joint ventures Finance Joint ventures Management Joint ventures Taxation United States Gemeinschaftsunternehmen USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008075262&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT morrisjosephm jointventuresbusinessstrategiesforaccountants AT graffrichardp jointventuresbusinessstrategiesforaccountants |