{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/10/#sec-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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Stock-Based Compensation Granted to Employees of an Equity Method Investee","paragraphs":[{"citation":"323-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B0653C9F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/323/10/#323-10-S99-4\" class=\"xref\">323-10-S99-4</a>, SEC Observer Comment: Accounting by an Investor for Stock-based compensation granted to employees of an equity method investee, for staff views on classification of income or expense resulting from the application of guidance in paragraph <a href=\"/asc/323/10/#323-10-25-3\" class=\"xref\">323-10-25-3</a>. </span></span></div></div>","snippet":"See paragraph 323-10-S99-4, SEC Observer Comment: Accounting by an Investor for Stock-based compensation granted to employees of an equity method investee, for staff views on classification of income or expense resulting…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4071cd3d67268bc076effdc9b51cfbf29203105f459b47dc7ad3ed7dd836c212","downloaded_from":"2026-09-09T23:40:31.341Z","last_downloaded_at":"2026-09-09T23:40:31.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480681","source_sha256":"1b48f0a6b65e0d9b6e6ba81d2bc76ddfe2652db163292141e38cc0618a37852e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c9012976d9f39d0cd70a310bc9230e39d117dd62fa9fdde83728b33c04f9b93","downloaded_from":"2026-09-09T23:40:31.341Z","last_downloaded_at":"2026-09-09T23:40:31.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480681","source_sha256":"1b48f0a6b65e0d9b6e6ba81d2bc76ddfe2652db163292141e38cc0618a37852e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58055000defa1cde8987d05ebb1dd49178a0c7a3dc3ae5fe0581c42dbbed5b8c","downloaded_from":"2026-09-09T23:40:31.341Z","last_downloaded_at":"2026-09-09T23:40:31.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480681","source_sha256":"1b48f0a6b65e0d9b6e6ba81d2bc76ddfe2652db163292141e38cc0618a37852e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58055000defa1cde8987d05ebb1dd49178a0c7a3dc3ae5fe0581c42dbbed5b8c","downloaded_from":"2026-09-09T23:40:31.341Z","last_downloaded_at":"2026-09-09T23:40:31.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480681","source_sha256":"1b48f0a6b65e0d9b6e6ba81d2bc76ddfe2652db163292141e38cc0618a37852e"}}