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Accounting for Investments in Common Stock Accounting Standards Update No. 2010-08, Technical Corrections to Various Topics



accounting standards for common stock investments under the equity method. Paragraph 17 of Opinion 18 states, “... the equity method of accounting for an investment in common stock should also be followed by an investor whose investment in voting stock gives it the ability to exercise significant influence over operating and financial policies of an investee even though the investor holds 50 % or less of the voting stock ” (emphasis Copyright © 2010, Financial Accounting Standards Board Not for redistribution Page 1added). Paragraph 2 of Opinion 18 states that “the Opinion also does not apply to investments in common stock other than those described in the Opinion. ” By inference

Year: 2003
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