FASB ASC 323 – Investments – Equity Method and Joint Ventures
The Financial Accounting Standards Board (FASB) released the 300 section of the Accounting Standards Codification for the purpose of discussing the broad 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.
For more in depth information on this and other FASB ASC topics, check out the following books.
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