# ASC 323-740-S50: Investments—Equity Method and Joint Ventures — Income Taxes—Proportional Amortization Method — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/740/#sec-50-disclosure)

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## ASC 323-740-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/323/740/#sec-50-disclosure)

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#### Income Taxes of Equity Method Investee

##### [323-740-S50-1](https://asc.understandingaccounting.org/asc/323/740/#323-740-S50-1)

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See paragraph [323-740-S99-1](https://asc.understandingaccounting.org/asc/323/740/#323-740-S99-1), SAB Topic 6.I.2, for SEC Staff views on disclosures pertaining to the income taxes of an equity method investee.