FASB ASC Topic 323 — equity method

Version bound authority record for significant influence, equity method basis, investee income and OCI, dividends, losses, transactions, impairment, and disclosure.

Updated Aug 8, 2026 Review due Sep 30, 2026

Scope of this reference

Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.

Authority

Financial Accounting Standards Board

Standard

ASC Topic 323

Version

Codification content as verified 2026-08-08

Where it applies

United States GAAP

Entities covered

Entities applying US GAAP; legal form, governance, influence, and specialized scope evaluated first

Last source check recorded

Aug 8, 2026

Status recorded at review

current

Effective from

Not specified in this record

Check the applicable effective dates and later amendments in the source before applying this reference.

Instructional scope

This record supports a supplied significant-influence conclusion, acquisition- date basis schedule, share of investee results, basis-difference amortization, dividends, OCI, bounded losses, and impairment control.

Standards clock

The May 2026 targeted-improvements decisions are tentative. Current Topic 323, including its current presumptive thresholds and qualitative evidence, remains the dated teaching lane.

Limitations

It does not establish influence, consolidate an investee, allocate complex partnership earnings, value basis differences, or provide investee GAAP audits.