# ASC 323-10-60: Investments—Equity Method and Joint Ventures — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/10/#60-relationships)

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## ASC 323-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/323/10/#60-relationships)

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#### Earnings Per Share

##### [323-10-60-1](https://asc.understandingaccounting.org/asc/323/10/#323-10-60-1)

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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](https://asc.understandingaccounting.org/asc/260/10/#260-10-55-20).

#### Not-For-Profit Entities

##### [323-10-60-2](https://asc.understandingaccounting.org/asc/323/10/#323-10-60-2)

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For the use of the equity method if a not-for-profit entity (NFP) has [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.") investments that are 50 percent or less of the voting stock of for-profit entities, see paragraph [958-810-15-4](https://asc.understandingaccounting.org/asc/810/958/#810-958-15-4).

##### [323-10-60-3](https://asc.understandingaccounting.org/asc/323/10/#323-10-60-3)

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For NFPs that choose to report investment portfolios at fair value instead of applying the equity method, see paragraph [958-810-15-4](https://asc.understandingaccounting.org/asc/810/958/#810-958-15-4).

#### Real Estate—General

##### [323-10-60-4](https://asc.understandingaccounting.org/asc/323/10/#323-10-60-4)

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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](https://asc.understandingaccounting.org/asc/323/974/#323-974-25-1).