TY  - SER
AU  - Luis Betancourt and Charles P. Baril
AU  - Baril, Charles P.
TI  - Accounting for joint ventures move closer to convergence: are financial statement users better off?
T2  - Fortune
SN  - 0732-8435
U1  - Bper.657.05 
PY  - 2013///
CY  - --New York City.
PB  - The New York State Society of Certified Public Accountant
KW  - Accounting
ER  -