Equity Method Investments and Joint Ventures

Roadmap
Equity Method Investments and Joint Ventures (November 2025)

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This Roadmap offers Deloitte’s perspectives on accounting for equity method investments and joint ventures, especially that under ASC 323. The accounting principles related to equity method accounting and 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 investment 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 challenges with applying the guidance in ASC 323 and other standards related to equity method accounting and equity method investments.

Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.

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