A Roadmap to Accounting for Equity Method Investments and Joint Ventures
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The accounting principles related to equity method
investments and joint ventures have been in place for many years,
but they can be difficult to apply. This Roadmap provides Deloitte’s
insights into and interpretations of the guidance on accounting for
equity method investments and joint ventures.
This publication is written on the assumption that
entities have adopted certain FASB Accounting Standards Updates
(ASUs) related to equity method investments and joint ventures,
including ASU 2016-01, ASU 2014-09, and ASU 2017-05.
This Roadmap replaces the Deloitte Q&As that were
contained in ASC 323. To find the text in the Roadmap that
corresponds to a former Q&A, select the “Equity Method &
Joint Ventures” tab at the bottom of the Q&A to Roadmap
Quick Reference Guide and search for the
Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive,
easy-to-understand collection of accounting guides on selected
topics of broad interest to the financial reporting community.