{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/10/#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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Earnings Per Share","paragraphs":[{"citation":"323-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on the computation of consolidated earnings per share (EPS) if equity method investees or corporate joint ventures have issued options, warrants, and convertible securities, see paragraph <a href=\"/asc/260/10/#260-10-55-20\" class=\"xref\">260-10-55-20</a>.</div></div>","snippet":"For guidance on the computation of consolidated earnings per share (EPS) if equity method investees or corporate joint ventures have issued options, warrants, and convertible securities, see paragraph 260-10-55-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b097753394c0aed87cce9b4068359f207ef27f4a1f448349711824b6be2ba3cd","downloaded_from":"2026-09-09T23:40:20.472Z","last_downloaded_at":"2026-09-09T23:40:20.472Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481638","source_sha256":"d5bfaee99ec84ce72218fdf0f66bcf08d7d8737c6d7a490a45070b9a3f613a40"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9113dc5a76fc50caaa12124da070bb418cb1f9722887cfc0988ed15ff8edbbdf","downloaded_from":"2026-09-09T23:40:20.472Z","last_downloaded_at":"2026-09-09T23:40:20.472Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481638","source_sha256":"d5bfaee99ec84ce72218fdf0f66bcf08d7d8737c6d7a490a45070b9a3f613a40"}},{"block":null,"heading":"Not-For-Profit Entities","paragraphs":[{"citation":"323-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For the use of the equity method if a not-for-profit entity (NFP) has <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> investments that are 50 percent or less of the voting stock of for-profit entities, see paragraph <a href=\"/asc/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</a>.</div></div>","snippet":"For the use of the equity method if a not-for-profit entity (NFP) has common stock investments that are 50 percent or less of the voting stock of for-profit entities, see paragraph 958-810-15-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8db9cd48f1c1411abf661a0e6da4e05e31a3e3e17414bfc71e3288e6273cda62","downloaded_from":"2026-09-09T23:40:20.472Z","last_downloaded_at":"2026-09-09T23:40:20.472Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481638","source_sha256":"d5bfaee99ec84ce72218fdf0f66bcf08d7d8737c6d7a490a45070b9a3f613a40"}},{"citation":"323-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">For NFPs that choose to report investment portfolios at fair value instead of applying the equity method, see paragraph <a href=\"/asc/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</a>.</div></div>","snippet":"For NFPs that choose to report investment portfolios at fair value instead of applying the equity method, see paragraph 958-810-15-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5b7904aff1b23e9c599d7b14988391fe107f18411fc26f6392d29837014d3bf","downloaded_from":"2026-09-09T23:40:20.472Z","last_downloaded_at":"2026-09-09T23:40:20.472Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481638","source_sha256":"d5bfaee99ec84ce72218fdf0f66bcf08d7d8737c6d7a490a45070b9a3f613a40"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c259e6d0305d2ab1c35b977b4423b11b42264e9eeb83dd293f7cca5545daccc6","downloaded_from":"2026-09-09T23:40:20.472Z","last_downloaded_at":"2026-09-09T23:40:20.472Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481638","source_sha256":"d5bfaee99ec84ce72218fdf0f66bcf08d7d8737c6d7a490a45070b9a3f613a40"}},{"block":null,"heading":"Real Estate—General","paragraphs":[{"citation":"323-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">For the use of the equity method by a real estate investment trust with an investment in a service corporation, see paragraph <a href=\"/asc/323/974/#323-974-25-1\" class=\"xref\">974-323-25-1</a>.</div></div>","snippet":"For the use of the equity method by a real estate investment trust with an investment in a service corporation, see paragraph 974-323-25-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed560f9cf2fb35bd85ce4eddbb90ea825165cd055ff49c93a88086df4724a7e0","downloaded_from":"2026-09-09T23:40:20.472Z","last_downloaded_at":"2026-09-09T23:40:20.472Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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