FASB ASC 323 - Investments - Equity Method and Joint Ventures

FASB ASC Guide > FASB ASC 323

The Financial Accounting Standards Board (FASB) released the 300 section of the Accounting Standards Codification for the purpose of discussing the braod topic of Assets. Accounting Standards Codification 323 (ASC 323) was released to address the more specific topic of using the equity method to account for investments in joint ventures.

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