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We are pleased to present the 2019 edition of A Roadmap to Accounting for Equity Method Investments and Joint Ventures. 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.