. 04-5 , determining whether a general partner , or the general partners as a group , controls a limited partnership or similar entity when the limited partners have certain rights ( 201ceitf 04-5 201d ) , statement of position 78-9 , accounting for investments in real estate ventures ; accounting research bulletin no . 51 , consolidated financial statements and fasb no . 94 , consolidation of all majority-owned subsidiaries , to determine if the venture should be consolidated