# ASC 810-946-55: Consolidation — Financial Services—Investment Companies — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/946/#55-implementation-guidance-and-illustrations)

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## ASC 810-946-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/810/946/#55-implementation-guidance-and-illustrations)

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##### [810-946-55-1](https://asc.understandingaccounting.org/asc/810/946/#810-946-55-1)

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[Paragraphs 946-810-55-1 through 55-12 superseded by Accounting Standards Update No. 2013-08](https://asc.understandingaccounting.org/asc/810/946/#810-946-55-1).