323 Mp4 -

: Generally, an ownership interest of 20% to 50% of voting stock is presumed to provide significant influence.

: Simplified the transition to the equity method by eliminating the requirement to retroactively apply the method when an increase in ownership triggers a change from cost-basis accounting. Reporting and Disclosure Requirements Under ASC 323-10-50 , investors must disclose: 323 mp4

Investments—Equity Method and Joint Ventures (Topic 323) - FASB : Generally, an ownership interest of 20% to

: The equity method is used when an investor can influence the operating and financial policies of an investee. 323 mp4