Find latest publication on US GAAP,IFRS and Canadian ASPE
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for equity method investments and joint ventures. The October 2021 edition includes updated and expanded guidance (see Appendix E for details) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and…
This KPMG handbook provides detailed guidance on and interpretation of ASC 323, providing examples and analysis. This March 2021 edition incorporates updated guidance on: Significant influence with less than 20% stock ownership Accounting for tax credits by a tax equity investor Accounting for decreases in capital accounts when tax credits are distributed using the hypothetical…
Read More “KPMG 2021 Handbook: Equity method of accounting” »