Wiley GAAP 2020

20ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES

• Perspective and Issues
  • Investment Topics
  • Technical Alert
    • ASU 2016-01
  • Subtopics
• Definitions of Terms
• Concepts, Rules, and Examples—ASC 323-10, Overall: The Equity Method of Accounting for Investments
  • Scope and Scope Exceptions
  • Overview
  • Significant Influence
    • Change in Ownership Level or Influence
    • In-substance Common Stock—Significant Influence in the Absence of Ownership of Voting Common Stock
  • Recognition and Initial Measurement
    • Contingent Consideration Arrangements—Initial Recognition
    • Example of the Equity Method—A Simple Case That Ignores Deferred Income Taxes
    • Stock-Based Compensation Granted to Employees and Nonemployees of an Equity Method Investor
  • Subsequent Accounting
    • Overall Guidance
    • Intra-entity Gains and Losses
    • Basis Differences
    • Example—Equity Method Goodwill: A Complex Case That Ignores Deferred Income Taxes
    • Example—Computation of Negative Goodwill: A Complex Case That Ignores Deferred Income Taxes
    • Contingent Considerations
    • Investor Accounting for Investee Capital Transactions
    • Example of Accounting for an Investee Capital Transaction
    • Other Comprehensive Income
  • Equity Method Losses
    • 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 When Other Investments Are Also Held in Same Entity, When Proportions of Investments Vary—First Method: Investee’s Reported ...