Deloitte's Roadmap: Equity Method Investments and Joint Ventures

Appendix C — ASC 323-740 Before the Adoption of ASU 2023-02

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Appendix C — ASC 323-740 Before the Adoption of ASU 2023-02 C.1 Summary of Accounting for a Limited Liability Equity Investment in a QAHP C.2 Introduction C.3 Scope of QAHP Guidance C.4 Applying the Proportional Amortization Method C.5 Initial Measurement C.6 Subsequent Measurement C.7 Other Accounting Methods When the Proportional Amortization Method Cannot Be Used or Is Not Elected C.8 Presentation and Disclosure