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Joint Venture Agreements in Light of Emerging Accounting Amendments

July 16, 2013

By REGINA ENGELSTAEDTER, JAN GERNOTH & UWE HALBIG

The International Accounting Standards Board (IASB) issued a new set of consolidation rules, which might have a significant impact on the accounting treatment for existing Joint Ventures and could consequently affect key financial figures of the shareholders.

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Image: Dr. Jan Gernoth
Dr. Jan Gernoth
Partner, Real Estate Department