# ASC 323-946-55: Investments—Equity Method and Joint Ventures — Financial Services—Investment Companies — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/946/#55-implementation-guidance-and-illustrations)

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## ASC 323-946-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/323/946/#55-implementation-guidance-and-illustrations)

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##### [323-946-55-1](https://asc.understandingaccounting.org/asc/323/946/#323-946-55-1)

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[Paragraphs 946-323-55-1 through 55-9 superseded by Accounting Standards Update No. 2013-08](https://asc.understandingaccounting.org/asc/323/946/#323-946-55-1).