A Roadmap to Accounting for Equity Method …
2.3.4.1 Investor Is an Investment Company 11 2.3.4.2 Investor Is Not an Investment Company 11 2.3.5 Investments in Certain Securitization Entities 11 2.4 Applicability of Equity Method to Other Investments 12 2.4.1 Investments Held by Not-for-Profit Entities 12 2.4.2 Equity Method Investments Eligible for Fair Value Option 12 ................
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