Deloitte's Roadmap: Equity Method Investments and Joint Ventures

Appendix D — ASC 323-740 After the Adoption of ASU 2023-02

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Appendix D — ASC 323-740 After the Adoption of ASU 2023-02 D.1 Summary of Accounting for a Limited Liability Tax Equity Investment D.2 Introduction D.3 Scope D.4 Applying the Proportional Amortization Method D.5 Initial Measurement D.6 Subsequent Measurement D.7 Presentation and Disclosure D.8 Transition