# ASC 323-10-45: Investments—Equity Method and Joint Ventures — Overall — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 323-10-45: 45 Other Presentation Matters

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#### The Equity Method—Overall Guidance

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

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Under the equity method, an investment in [common stock](https://asc.understandingaccounting.org/glossary/c/#common-stock "A stock that is subordinate to all other stock of the issuer. Also called common shares.") shall be shown in the balance sheet of an [investor](https://asc.understandingaccounting.org/glossary/i/#investor "A business entity that holds an investment in voting stock of another entity.") 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.

##### [323-10-45-2](https://asc.understandingaccounting.org/asc/323/10/#323-10-45-2)

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The investor's share of accounting changes reported in the financial statements of the [investee](https://asc.understandingaccounting.org/glossary/i/#investee "An entity that issued an equity instrument that is held by an investor.") shall be classified separately.

#### Reporting Comprehensive Income

##### [323-10-45-3](https://asc.understandingaccounting.org/asc/323/10/#323-10-45-3)

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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.

##### [323-10-45-4](https://asc.understandingaccounting.org/asc/323/10/#323-10-45-4)

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[Paragraph superseded by Accounting Standards Update No. 2013-08](https://asc.understandingaccounting.org/updates/asu-2013-08/).