Deloitte's Roadmap: Equity Method Investments and Joint Ventures

Equity Method Investments and Joint Ventures

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for equity method investments and joint ventures.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope and Scope Exceptions Chapter 3 — Applying the Equity Method of Accounting Chapter 4 — Initial Measurement Chapter 5 — Subsequent Measurement Chapter 6 — Presentation and Disclosure Chapter 7 — Identification of a Joint Venture Chapter 8 — Accounting by the Joint Venture Before Adopting ASU 2023-05 Chapter 9 — Accounting by the Joint Venture After Adopting ASU 2023-05 Chapter 10 — Accounting by the Venturer Appendix A — Glossary of Selected Terms Appendix B — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix C — ASC 323-740 Before the Adoption of ASU 2023-02 Appendix D — ASC 323-740 After the Adoption of ASU 2023-02 Appendix E — Titles of Standards and Other Literature Appendix F — Abbreviations Appendix G — Roadmap Updates for 2024