乐鱼(Leyu)体育官网 professionals provide reminders on the basics and discuss the complexities of accounting for equity method investments.
Handbook: Equity method of accounting
Latest edition: Our in-depth equity method of accounting guide, providing examples and analysis.
FASB clarifies accounting for certain equity method investments
ASU 2020-01 clarifies the interactions between ASC 321, ASC 323 and ASC 815.
Simplified investor accounting for tax equity investments
FASB issues final ASU that expands use of the proportional amortization method to additional tax equity investments.
Handbook: Consolidation
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
Handbook: Business combinations
Latest edition: Our in-depth guide to accounting for acquisitions of businesses, updated for recent application issues.
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