Preface

We are pleased to present the 2024 edition of Equity Method Investments and Joint Ventures. This Roadmap provides Deloitte’s insights into and interpretations of the guidance on these topics.1

The accounting principles related to equity method investments have been in place for many years, but they can be difficult to apply. In addition, diversity in practice has resulted from a lack of prescriptive guidance on the accounting for equity method basis differences and the calculation of an investor’s share of earnings or losses of an investee, particularly in complex capital structures. This Roadmap is intended to help entities navigate these challenges.

While Chapter 6 of this Roadmap covers the presentation and disclosure requirements for equity method investments for SEC registrants, readers who wish to explore this topic in depth may consult Deloitte’s Roadmap SEC Reporting Considerations for Equity Method Investees.

We hope that you find this Roadmap a valuable resource, and we welcome your suggestions for future improvements. If you need assistance with applying the guidance or have other questions about this topic, we encourage you to consult our technical specialists and other professional advisers.