Deloitte's Roadmap: Equity Method Investments and Joint Ventures

Chapter 3 — Applying the Equity Method of Accounting

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Chapter 3 — Applying the Equity Method of Accounting 3.1 Overview 3.2 General Presumption 3.3 Other Indicators of Significant Influence 3.4 Considerations Related to Certain Investments 3.5 Reassessment of the Ability to Exercise Significant Influence