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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
| U.S. GAAP Codification Updates |
| Principles of Accounting, Intermediate Accounting, Advanced Accounting |
| Accounting Terms |
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Codification Topic 323-30 Investments - Equity Method Partnerships, Joint Ventures, Limited Liability Entities Equity method for partnerships and joint ventures AICPA Accounting Interpretations (AIN) APB 18 " The Equity Method of Accounting for Investments in Common Stock: Accounting Interpretations of APB Opinion No. 18" FASB Emerging Issues Task Force (EITF) Issue No. 03-16 "Accounting for Investments in Limited Liability Companies" General rules and principles of equity method, APB 18, apply to --> Partnerships --> Unincorporated joint ventures --> AIN APB 18 Limited Liability Companies (LLC) --> Investments in LLC are similar to the investments in limited partnership --> Equity method rules and principles apply to LLC --> EITF 03-16 |
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Codification Topic 323 Investments-Equity Method and Joint Ventures |
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Subtopics of Codification Topic 323 323-10 Overall 323-30 Partnerships, Joint Ventures, and Limited Liability Entities |
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Accounting Terms of Codification Topic 323-10 Common stock Corporate joint venture Dividends Earnings or losses of an investee In-substance common stock Investee Investor Noncontrolling interest Parent Significant influence Standstill agreement Subsidiary |
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Accounting Terms of Codification Topic 323-30 |
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