Appendix G — Roadmap Updates for 2024 | DART – Deloitte Accounting Research Tool

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Appendix F — Roadmap Updates for 2025

The table below summarizes the substantive changes made in the 2025 edition of this Roadmap.

Section	Title	Description
5.1.2	Disproportionate Allocation of an Investee’s Earnings or Losses in Relation to an Investor’s Ownership Interest	Adds (1) discussion of allocating equity method earnings with conflicting contractual provisions and (2) new Example 5-4. Renumbered subsequent examples.
5.1.4.1	Acquisition or Disposition of an Equity Method Investment Accounted for on a Time Lag	New section addressing how an investor would account for its equity method investment if the acquisition or disposition of the investment is accounted for on a time lag. Includes new Examples 5-10 and 5-11. Renumbered subsequent examples.
5.1.5	Adjustments to Equity Method Earnings and Losses	Clarifies that the determination to no longer account for an investment under the equity method because of the loss of significant influence may be applied in scenarios other than through a sale.
5.1.5.1	Intra-Entity Profits and Losses	Includes new Example 5-14 to illustrate how an investor accounts for intra-entity profits and losses for a license of IP granted from an investor to an investee that will remain on the books and will not be sold to a third party. Renumbered subsequent examples.
5.6.4	Decrease in Level of Ownership or Degree of Influence — Significant Influence Retained	Includes new Example 5-42 to illustrate how an investor calculates a dilution gain or loss from a preferred shareholder’s conversion of its preferred shares to an investee’s common shares. Renumbered subsequent examples.
5.6.8.4	Pushdown Accounting	New section addressing how an investor would account for its equity method investment if the investee elects to apply pushdown accounting upon a business combination.
5.8.2	Interest on In-Substance Capital Contributions	Includes new Example 5-49 to illustrate an investor’s accounting for in-substance common stock.
Chapter 8	Accounting by the Joint Venture Before Adopting ASU 2023-05	Chapter deleted because ASU 2023-05 has already been adopted. Renumbered subsequent chapters.
Chapter 8	Accounting by the Joint Venture	Amended to move most content to Appendix D of Deloitte’s Roadmap Business Combinations since ASC 805 is the primary source of guidance on the accounting for joint ventures after the issuance of ASU 2023-05.
Appendix C	ASC 323-740 Before the Adoption of ASU 2023-02	Appendix deleted because ASU 2023-02 has already been adopted. Relettered subsequent appendixes.

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