US GAAP Disclosure List 2026

↑Content | Business Combinations, Asset Acquisitions, Transaction between Entities under Common Control, and Joint Venture Formation

Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount

Item	Type	Period	Balance	Description
Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount, Asset	$	duration	debit	Amount of increase (decrease) for adjustment to provisional amount of asset recognized at joint venture formation date for which initial accounting is incomplete.
Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount, Inventory	$	duration	debit	Amount of increase (decrease) for adjustment to provisional amount of inventory recognized at joint venture formation date for which initial accounting is incomplete.
Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount, Property, Plant, and Equipment	$	duration	debit	Amount of increase (decrease) for adjustment to provisional amount of property, plant, and equipment recognized at joint venture formation date for which initial accounting is incomplete.
Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount, Intangible Asset	$	duration	debit	Amount of increase (decrease) for adjustment to provisional amount of intangible asset recognized at joint venture formation date for which initial accounting is incomplete.
	$	duration	credit
Joint Venture Formation, Initial Accounting Incomplete, Adjustment to Provisional Amount, Noncontrolling Interest	$	duration	credit	Amount of increase (decrease) for adjustment to provisional amount of noncontrolling interest recognized at joint venture formation date for which initial accounting is incomplete.