{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/10/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"250","topic_title":"Accounting Changes and Error Corrections","subtopic":"250-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Earnings per Share","paragraphs":[{"citation":"250-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on <span class=\"sfragment\" id=\"sfr_77A4BF13-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">the effect of restatements expressed in per-share terms, </span></span><span class=\"sfragment\" id=\"sfr_77A4C06B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/260/10/#260-10-55-15\" class=\"xref\">260-10-55-15 through 55-16</a></div>. </span></span></div> </div>","snippet":"For guidance on the effect of restatements expressed in per-share terms, see paragraphs 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class=\"sfragment-source\">an investor's share of error corrections reported in the financial statements of the investee, see paragraphs <a href=\"/asc/323/10/#323-10-45-1\" class=\"xref\">323-10-45-1 through 45-2.</a></span></span></div> </div>","snippet":"For guidance on classification of an investor's share of error corrections reported in the financial statements of the investee, see paragraphs 323-10-45-1 through 45-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:541026838311cd4f3d9ad2a5038a767a9af845f05be85317d9b7cd0445da9cb2","downloaded_from":"2026-09-09T23:17:15.052Z","last_downloaded_at":"2026-09-09T23:17:15.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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