# ASC 250-10-60: Accounting Changes and Error Corrections — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/250/10/#60-relationships)

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## ASC 250-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/250/10/#60-relationships)

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#### Earnings per Share

##### [250-10-60-1](https://asc.understandingaccounting.org/asc/250/10/#250-10-60-1)

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For guidance on the effect of restatements expressed in per-share terms, see paragraphs

[260-10-55-15 through 55-16](https://asc.understandingaccounting.org/asc/260/10/#260-10-55-15)

.

#### Investments—Equity Method and Joint Ventures

##### [250-10-60-2](https://asc.understandingaccounting.org/asc/250/10/#250-10-60-2)

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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.](https://asc.understandingaccounting.org/asc/323/10/#323-10-45-1)