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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 Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format. The October 2021 edition includes updated and expanded guidance (see Appendix D for details) as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to…
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