Mp4 — 323

Investments—Equity Method and Joint Ventures (Topic 323) - FASB

The investor recognizes its share of the investee’s earnings or losses in its own income statement. 323 mp4

Dividends received are recorded as a reduction in the carrying amount of the investment, not as income. Investments—Equity Method and Joint Ventures (Topic 323) -

: Investments are initially recorded at cost. Subsequent Measurement : 323 mp4