Wiley GAAP 2021, 2nd Edition

19ASC 323 INVESTMENTS—EQUITY METHOD AND JOINT VENTURES

1. Perspective and Issues
   1. Investment Topics
   2. Technical Alert
      1. ASU 2020‐01
   3. Subtopics
2. Definitions of Terms
3. Concepts, Rules, and Examples—ASC 323‐10, Overall: The Equity Method of Accounting for Investments
   1. Scope and Scope Exceptions
   2. Overview
   3. Significant Influence
      1. Change in Ownership Level or Influence
      2. In‐substance Common Stock—Significant Influence in the Absence of Ownership of Voting Common Stock
   4. Recognition and Initial Measurement
      1. Contingent Consideration Arrangements—Initial Recognition
      2. Example of the Equity Method—A Simple Case That Ignores Deferred Income Taxes
      3. Stock‐Based Compensation Granted to Employees and Nonemployees of an Equity Method Investor
   5. Subsequent Accounting
      1. Overall Guidance
      2. Intra‐entity Gains and Losses
      3. Example of Accounting for Intra‐entity Transactions
      4. Example of Eliminating Intra‐entity Profit on Fixed Assets
      5. Example of Accounting for Separately Reportable Items
      6. Basis Differences
      7. Example—Equity Method Goodwill: A Complex Case That Ignores Deferred Income Taxes
      8. Example—Computation of Negative Goodwill: A Complex Case That Ignores Deferred Income Taxes
      9. Contingent Considerations
      10. Investor Accounting for Investee Capital Transactions
      11. Example of Accounting for an Investee Capital Transaction
      12. Other Comprehensive Income
   6. Equity Method Losses
      1. Equity Method Losses When The Investor Has Other Investments in the Investee
      2. Example of Accounting for Excess Loss of Investee When Other Investments Are Also ...