KPMG provides detailed guidance on and interpretation of ASC 323, providing examples and analysis.
- All companies with equity method investments
This August 2021 edition incorporates updated accounting guidance on:
- Put/call arrangement on an investee’s equity
- Commitment (or option) to purchase an ownership interest in an equity method investee under ASC 815 (derivatives and hedging)
- Lease income or expense on an intra-entity operating lease
- Transition from the equity method to consolidation when control is obtained over a financial interest