# ASC 323-10-S45: Investments—Equity Method and Joint Ventures — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/10/#sec-45-other-presentation-matters)

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## ASC 323-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/323/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Stock-Based Compensation Granted to Employees of an Equity Method Investee

##### [323-10-S45-1](https://asc.understandingaccounting.org/asc/323/10/#323-10-S45-1)

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See paragraph [323-10-S99-4](https://asc.understandingaccounting.org/asc/323/10/#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 from the application of guidance in paragraph [323-10-25-3](https://asc.understandingaccounting.org/asc/323/10/#323-10-25-3).