A Roadmap to Accounting for Equity Method Investments and ...

3.4.1 Investments Held by Real Estate Investment Trusts 38 3.4.2 Investment in an Entity That Invests in QAHPs 39 3.5 Reassessment of the Ability to Exercise Significant Influence 40 3.6 SEC Staff’s Views on Application of the Equity Method of Accounting 40 Chapter 4 — Initial Measurement 41 4.1 Overview 41 ................
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