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Partnership Accounting

Mar 20, 2024 · 673.9 KB Download

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Practitioners involved with partnerships often deal with unique accounting issues that are not addressed in the authoritative accounting literature. As noted in an April 07, 2022 FASB staff memo titled, Profits Interests and Their Interrelationship with Partnership Accounting, “…there is no authoritative guidance discussing or describing partnership accounting practices for operating companies.” Nevertheless, the FASB guidance that is applicable to all legal entities can often be applied by analogy. Many of the accounting practices for partnerships also may be

Download the CPEA report - March 2024 - Partnership accounting

File name: CPEA report - March 2024 - Partnership accounting.pdf

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