Wiley GAAP 2018, 16th Edition

22ASC 323 Investments—Equity Method and Joint Ventures

1. Perspective and Issues
   1. Investment Topics
   2. Technical Alert
      1. ASU 2016-01
      2. ASU 2016-07
      3. ASU 2016-13
   3. Subtopics
   4. Scope and Scope Exceptions
      1. ASC 323-10, Overall
      2. ASC 323-30, Partnerships, Joint Ventures, and Limited Liability Entities
      3. ASC 323-740, Income Taxes
   5. Overview
      1. ASC 323-10, Overall
      2. ASC 323-30, Partnerships, Joint Ventures, and Limited Liability Entities
      3. ASC 323-740, Income Taxes
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. ASC 323-10, Overall—The Equity Method of Accounting for Investments
      1. Introduction and Background
      2. Significant influence
      3. Change in Level of Ownership or Degree of Influence
      4. In-substance Common Stock—Significant Influence in the Absence of Ownership of Voting Common Stock
      5. Recognition and Initial Measurement
      6. Contingent Consideration Arrangements
      7. Example of the Equity Method—a Simple Case that Ignores Deferred Income Taxes
   2. Subsequent Accounting
      1. General
      2. Intra-entity Gains and Losses
      3. Basis Differences
      4. Contingent Considerations
      5. Investor Accounting for Investee Capital Transactions
      6. Example of Accounting for an Investee Capital Transaction
      7. Investor's Proportionate Share of Other Comprehensive Income Items
      8. Exchanges of Equity Method Investments
      9. Other Comprehensive Income
      10. Equity Method Losses
      11. Investor has Other Investments in the Investee
      12. Example of Accounting for Excess Loss of Investee when Other Investments are also Held in Same Entity, When Proportions of all Investments are Identical
      13. Investee ...