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We are pleased to present the inaugural 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 includes pending guidance in several Accounting Standards Updates (ASUs) issued by the FASB that relate to equity method investments and joint ventures, including ASU 2016-01, ASU 2014-09, and ASU 2017-05. We provide an overview of significant changes that may result from the adoption of these ASUs, although our interpretive guidance reflects U.S. GAAP before their adoption.