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Perspective and Issues
Topics Related to Investments
ASC 323 Subtopics
ASC 323-10, Overall
ASC 323-10, Partnerships, Joint Ventures, and Limited Liability Entities
Scope and Scope Exceptions
ASC 323-740, Income Taxes
Scope and scope exception
Definitions of Terms
Concepts, Rules, and Examples
The Equity Method of Accounting for Investments
Introduction and background
Recognition and initial measurement
Example of the equity method—a simple case that ignores deferred income taxes
Deferred income tax accounting
Example of the equity method—a simple case that includes deferred income taxes
Example of income tax effects resulting from the sale of an equity method investment
Differences in fiscal year
Goodwill Impairment Testing
Example of a complex case that ignores deferred income taxes—equity method goodwill
Example of adjustment of goodwill for other-than-temporary impairment of an equity method investment—that ignores income taxes
Example of a complex case that ignores deferred income taxes—computation of negative goodwill
Investor share of investee losses in excess of the carrying value of the investment
Example of accounting for excess loss of investee when other investments are also held in same entity, when proportions of all investments are identical
Example of accounting for excess loss of investee ...
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