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FASB Issues Standard That Improves Accounting for Joint Venture Formations
August 24, 2023
NORWALK, Connecticut, Aug. 24 -- The Financial Accounting Standards Board issued the following news on Aug. 23, 2023:

The Financial Accounting Standards Board (FASB) today issued an Accounting Standards Update (ASU) intended to (1) provide investors and other allocators of capital with more decision-useful information in a joint venture's separate financial statements and (2) reduce diversity in practice in this area of financial reporting.

The ASU applies to the format . . .

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