Accounting  |  Format: Flash

Joint Ventures and Other Collaborative Arrangements

Course Overview:
In this program, you will learn about three types of investor/investee relationships: joint ventures, collaborative arrangements, and R&D arrangements. The key accounting issues, disclosure requirements, and business reasons for forming each type of arrangement will be explored.

Learning Objectives:
After completing this course, participants should be able to:

  • Define joint ventures, differentiate between incorporated and unincorporated joint ventures, and identify the key accounting issues for each.
  • Implement the mechanics of the equity method.
  • Define collaborative arrangements and identify how they differ from joint ventures.
  • Determine the special accounting issues associated with R&D arrangements.
    Catalog Number: 99POU10
    CPE Credits: 1 Registry / 1 QAS
    Author: Bruce Pounder, CPA, CMA, CFM, DipIFR (ACCA), MBA
    Advanced Preparation:
    Basic knowledge of U.S. Generally Accepted Accounting Principles (GAAP)
    Course Level: Update
    Field of Study: Accounting
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Feb 07, 2014 / Oct 14, 2020