This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Equity method

The objective of this project is to simplify two aspects of equity method.

 

Meeting minutes

FASB Board discussions regarding this project are found in the following meeting minutes:

 

Current status

On June 5, 2015, the FASB issued a proposed Accounting Standards Update (ASU), Simplifying the Equity Method of Accounting.

 

Project milestones

DateDevelopmentComments
March 18, 2015
Added to the FASB's technical agenda.
June 5, 2015 Proposed ASU, Investments — Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting. Comment deadline August 4, 2015.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.