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FASB ASC Topic 323, Investments—Equity Method and Joint Ventures

Authoritative US GAAP research starting point for significant influence, equity method recognition, basis differences, investee changes, losses, transactions, impairment, and disclosure.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Topic 323 as accessed 2026-08-08
Relevant parts
Topic 323; especially Subtopic 323-10 scope, recognition, subsequent measurement, impairment, and disclosure
Currency
current · checked Aug 8, 2026

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The equity method follows influence, not a nickname such as “long-term investment.” Acquisition cost is reconciled to the investor's share of supplied underlying net assets. Investee income, dividends, basis-difference amortization, OCI, losses, intra-entity results, and impairment are tracked in separate lanes.