{"iri":"http://fasb.org/us-gaap/2026#JointVentureFormationInitialAccountingIncompleteDescription","label":"Joint Venture Formation, Initial Accounting Incomplete, Description","definition":"Description of initial accounting for joint venture formation that is incomplete. Includes, but is not limited to, reason why initial accounting for joint venture formation is incomplete, description of affected asset, liability, noncontrolling interest, and fair value of joint venture at formation as a whole, and nature of measurement period adjustment.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#JointVentureFormationInitialAccountingIncompleteDescription"}