{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/10/#45-other-presentation-matters","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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-10","subtopic_title":"Overall","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"The Equity Method—Overall Guidance","paragraphs":[{"citation":"323-10-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AEC93B73-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Under the equity method, an investment in <a href=\"/glossary/c/#common-stock\" class=\"term\" title=\"A stock that is subordinate to all other stock of the issuer. Also called common shares.\"><span>common stock</span></a> shall be shown in the balance sheet of an <a href=\"/glossary/i/#investor\" class=\"term\" title=\"A business entity that holds an investment in voting stock of another entity.\"><span>investor</span></a> as a single amount. Likewise, an investor's share of earnings or losses from its investment shall be shown in its income statement as a single amount. </span></span></div></div>","snippet":"Under the equity method, an investment in common stock shall be shown in the balance sheet of an investor as a single amount. Likewise, an investor's share of earnings or losses from its investment shall be shown in its …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c5b9424391d58289b62d9cfece98a51b283d29fe646a6b066c31613d48b13d7","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}},{"citation":"323-10-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AEC93CA9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The investor's share of accounting changes reported in the financial statements of the <a href=\"/glossary/i/#investee\" class=\"term\" title=\"An entity that issued an equity instrument that is held by an investor.\"><span>investee</span></a> shall be classified separately. </span></span></div></div>","snippet":"The investor's share of accounting changes reported in the financial statements of the investee shall be classified separately.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2cec60d0a226c02ba2ab9c340368b257bd265fc7c24db7ede374453c0747277","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4301e69d6c1ef4e6ca75ff859a24cda5c81ef339ac78f7be9ba00e671de4c6b","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}},{"block":null,"heading":"Reporting Comprehensive Income","paragraphs":[{"citation":"323-10-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AEC93DBA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An investor may combine its proportionate share of investee other comprehensive income amounts with its own other comprehensive income components and present the aggregate of those amounts in the statement in which other comprehensive income is presented. </span></span></div></div>","snippet":"An investor may combine its proportionate share of investee other comprehensive income amounts with its own other comprehensive income components and present the aggregate of those amounts in the statement in which other…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:241a6a36bf52c9c270b1faf3324a94b1a2698b5224361bd7b3168df3671e8b10","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}},{"citation":"323-10-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2013-08</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2013-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfed43e57b8cde56e30b9c42599d385ef87cb8179c448462499b3d5690663143","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2ce11b55f4413907610c72285235469523d68494bad8448a7a411d55842a25e","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67baacf05bc81b56570702802e57dd3f68d9b41429dc5517fca73430529ea62c","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67baacf05bc81b56570702802e57dd3f68d9b41429dc5517fca73430529ea62c","downloaded_from":"2026-09-09T23:40:12.666Z","last_downloaded_at":"2026-09-09T23:40:12.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481664","source_sha256":"77bf89d8c0a168a15c2ab8fdec47c78e28c8f4bcc03ebba921a4a3ac3de9b881"}}