# ASC 946-10-05: Financial Services—Investment Companies — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/946/10/#05-overview-and-background)

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## ASC 946-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/946/10/#05-overview-and-background)

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##### [946-10-05-1](https://asc.understandingaccounting.org/asc/946/10/#946-10-05-1)

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The Financial Services—Investment Companies Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    Investment Company Activities
    
3.  c
    
    Presentation of Financial Statements
    
4.  d
    
    Balance Sheet
    
5.  e
    
    Income Statement
    
6.  f
    
    Statement of Cash Flows
    
7.  g
    
    Notes to Financial Statements
    
8.  h
    
    Cash and Cash Equivalents
    
9.  i
    
    Receivables
    
10.  j
     
     Investments—Debt and Equity Securities
     
11.  k
     
     Investments—Equity Method and Joint Ventures
     
12.  kk
     
     Investments—Other
     
13.  l
     
     Liabilities
     
14.  m
     
     Equity
     
15.  n
     
     Revenue Recognition
     
16.  o
     
     Income Taxes
     
17.  p
     
     Consolidation
     
18.  q
     
     Foreign Currency Matters.

##### [946-10-05-2](https://asc.understandingaccounting.org/asc/946/10/#946-10-05-2)

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[Paragraphs 946-10-05-2 through 05-6 superseded by Accounting Standards Update No. 2013-08](https://asc.understandingaccounting.org/asc/946/10/#946-10-05-2).