| Authors |
Choi In-Whan ; Kim Ok-Kyue |
| Keywords |
construction accounting ; Joint Venture Construction |
| Abstract |
In these days, Joint Venture Constructions are becoming buoyant and the parts of construction by joint contract are increasing gradually for the purposes of vast capital investment and distribution of risk components.??As domestic public construction markets were opened for foreign companies since 1997 and confronted severe competitions, joint venture construction regulations were enforced by the government for strengthening competitiveness, growing local construction company and transferring of technologies.?? In addition to this, joint venture construction are spreading increasingly under the necessity of enlargement and strengthening of development constructions among private construction companies. ??In this study, the concerns related joint venture construction were dealt which are becoming complex and diverse nowadays.??Executions of Fee pay methods were mainly analysed in accounting treatment about joint venture construction. |