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Tables of Contents for Joint Ventures
Chapter/Section Title
Page #
Page Count
Chapter 1 A General Business Perspective
1
22
Robert Porter Lynch The Warren Company
1.1 Introduction
2
3
1.2 Why Alliances Today?
5
4
1.3 Transformational Advantages of Joint Ventures
9
1
1.4 Freestanding, Spin-out, and Preacquisition Joint Ventures
10
1
1.5 Key Factors for Joint Venture Success
11
5
1.6 Best Practices and Alliance Architecture
16
5
1.7 What the Future Will Bring
21
2
Chapter 2 Alternative Business Alliances
23
14
Francis J. O'Brien ICU Medical, Inc.
2.1 Background
24
1
2.2 Purpose of Business Alliances
25
2
2.3 Business Alliance Vehicles
27
3
2.4 Considerations in Choosing the Business Alliance Vehicle
30
5
2.5 Conclusion
35
2
Chapter 3 Joint Venture Financing
37
22
Daniel T. May Coopers & Lybrand L.L.P.
3.1 Introduction and Overview
38
2
3.2 Preparing Financial Projections
40
1
3.3 Analysis and Valuation
41
3
3.4 The Structuring Decision
44
5
3.5 Internal/Venturer Financing
49
3
3.6 External Financing
52
3
3.7 External Financing Sources
55
4
Chapter 4 Accounting and Reporting by Joint Ventures
59
6
4.1 General
59
1
4.2 Corporate Joint Ventures
60
1
4.3 Joint Activities with No Separate Joint Venture Entity
61
1
4.4 Miscellaneous
62
1
4.5 Footnote Disclosures in Financial Statements of a Joint Venture
62
2
4.6 FASB New Basis of Accounting Project
64
1
Chapter 5 Accounting for Investments in Joint Ventures -- General
65
26
5.1 Characteristics of Joint Ventures
66
2
5.2 Methods of Accounting for Investments in Joint Ventures
68
2
5.3 Principles of Purchase Accounting
70
18
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
36
6.1 Overview
92
2
6.2 Criteria for Use of the Equity Method
94
2
6.3 Equity Method Accounting Principles
96
20
6.4 Equity Method Financial Reporting
116
5
Appendix 6-A Primary Accounting Pronouncements on the Equity Method of Accounting
121
2
Appendix 6-B Checklist of Disclosures Required in Investor Financial Statements for Equity Method Investments
123
4
Chapter 7 Illustrations of Equity Method Accounting for Joint Ventures
127
22
7.1 General
128
1
7.2 Investment Carrying Amount Equal to Investor's Share of Investee's Net Assets
128
2
7.3 Investment Carrying Amount Different from Investor's Share of Investee's Net Assets
130
19
Chapter 8 Partnership Accounting
149
36
Barbara A. Jenkins Jenkins & Jenkins, P.C.
8.1 Partnerships -- Definition, Characteristics, and Types
151
2
8.2 Partnership Agreements
153
1
8.3 Accounting for Partners' Accounts
154
2
8.4 Recording Investments in a Partnership
156
1
8.5 Distribution of Partnership Profits and Losses
156
8
8.6 Dissolution of a Partnership
164
2
8.7 Admission of a New Partner
166
7
8.8 Settlement with a Withdrawing Partner
173
5
8.9 Liquidation of a Partnership
178
7
Chapter 9 Accounting for Research and Development Joint Ventures
185
24
9.1 General
186
1
9.2 Accounting Principles for Research and Development Arrangements
187
2
9.3 Determining if a Liability to Repay Exists
189
2
9.4 Accounting if There Is a Liability to Repay
191
3
9.5 Accounting if There Is No Liability to Repay
194
2
9.6 Liability to Repay a Portion of Funds Provided
196
1
9.7 Special Considerations for Issuance of Securities in Connection with a Research and Development Arrangement
197
2
9.8 Financial Reporting for Research and Development Arrangements
199
3
9.9 Illustration of Accounting for a Research and Development Joint Venture with a Liability to Repay
202
7
Chapter 10 Public Accounting Firms' Role in Joint Ventures
209
30
Ray H. Johnson Price Waterhouse L.L.P.
10.1 General
210
1
10.2 Services in the Analysis and Planning Stage
211
1
10.3 Services in the Formation and Implementation Stage
212
2
10.4 Services to Joint Venture Management during Operations Stages
214
1
10.5 Providing Audit Services to Joint Venture Entities
214
3
10.6 Auditing Investments in Joint Ventures
217
9
10.7 Auditing and Reporting on the Financial Statements of a Joint Venture
226
5
10.8 Auditing Where Related Parties Are Present
231
8
Chapter 11 Securities and Exchange Commission and Other Regulatory Requirements
239
24
Robert J. Puls Price Waterhouse LLP
11.1 General
240
1
11.2 Overview of the Regulatory Environment
241
1
11.3 Public Joint Ventures
241
1
11.4 Impact of SEC Requirements on a Registrant's Joint Venture(s)
242
1
11.5 Significant Subsidiary Tests
243
3
11.6 Summarized Financial Information Requirements
246
7
11.7 Separate Financial Statement Requirements
253
3
11.8 Related Parties
256
1
11.9 SEC Views on Joint Venture Specific Accounting Issues
257
3
11.10 Antitrust Regulations
260
3
Chapter 12 Joint Venture Accounting in Specialized Industries
263
14
Richard P. Graff Coopers & Lybrand L.L.P.
12.1 Introduction
264
3
12.2 General Accounting Principles in Specialized Industries
267
10
Chapter 13 Joint Venture Accounting in the Real Estate, Oil and Gas, and Construction Industries
277
 
13.1 Introduction
278
1
13.2 Accounting for Joint Ventures in the Real Estate Industry
279
12
13.3 Accounting for Joint Ventures in the Oil and Gas Industry
291
8
13.4 Accounting for Joint Ventures in the Construction Industry
299