he making of investments in a partnership rules are not provided. Assets contributed to the deposit account under the contract include the organization of the party's financial investments amount for which they are reflected in the balance sheet at the date of entry into force of the Treaty partnership.requirements are similar to the requirements applicable to jointly controlled companies , unincorporated. Participant must include in its financial statements: that it controls; from his obligations; his expenses, andshare of the income from sales of goods and services provided by the joint venture .. S. GAAP Equity method used to account for investments in companies without legal personality. The corresponding share of the assets, liabilities, profits and losses are included in the financial statements of the investor, if the investor owns undivided share of each asset in the joint venture.Similar to IFRS.participant must reflect its share of the jointly controlled assets and any liabilities arising from it .. S. GAAP No specific requirements. However, in some industries is used to reflect the proportionate consolidation of investments in jointly controlled assets.on shared data assets to participate in joint activities in the assets, liabilities, income and expenses for each participant formed indicators itemized accounting by summation. Thus, in the following statements of the recorded data associated with the joint activity: participants in the shared assets; directly incurred by the party in connection with the contract; percentage of participants in the obligations arising from it, together with other parties to the treaty ; directly incurred by the party in connection with participation in the contract; share of the costs incurred in conjunction with the other parties to the treaty; income obtained together with other parties to the treaty.to purchase shares of its employees. The basis of information contained in this section, guidance is FAS 123 (revised), "Share-based Payments", which became effective for public companies for annual periods beginning on June 15, 2005, and for non-public companies, ranging from the annual reporting periods after December 15, 2005, while encouraging the adoption of the standard in the earlier periods. Often the payments based on the shares made through trusts that acquire shares held for sale or transfer employees.assets and liabilities of the trust, based on the shares of employees, consolidated sponsored by compliance with the criteria set out in SIC-12. In thresholds and IFRS (IAS) 32 "Financial Instruments: Disclosures" company considers its own shares held in the plan staff participation in the capital (ESOP), as treasury shares .. S. GAAP Reflection trusts associated with the shares of employees, other than the ESOP, are generally identical to IFRS. In accordance with SOP 93-6 special instructions apply to the ESOP.rules are not set., The formation of the consolidated financial stat...
