Roadmap: Equity Method Investments and Joint Ventures (2023)

Published on: 19 Dec 2023

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on these topics. The 2023 edition includes a new Chapter 9 — which discusses a joint venture’s accounting after adopting ASU 2023-05 — as well as new Appendixes C and D — which summarize and provide comprehensive examples of the accounting for certain limited liability equity investments before and after, respectively, the adoption of ASU 2023-02 (the proportional amortization method).

The Roadmap is available on the Deloitte Accounting Research Tool Web site.

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