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Chapter 2 — Scope and Scope Exceptions

2.3 Scope Exceptions

2.3 Scope Exceptions

ASC 323-10
15-4 The guidance in this Topic does not apply to any of the following:
  1. An investment accounted for in accordance with Subtopic 815-10
  2. An investment in common stock held by a nonbusiness entity, such as an estate, trust, or individual
    1. Subparagraph superseded by Accounting Standards Update No. 2012-04.
    2. Subparagraph superseded by Accounting Standards Update No. 2012-04.
    3. Subparagraph superseded by Accounting Standards Update No. 2012-04.
  3. An investment in common stock within the scope of Topic 810
  4. Except as discussed in paragraph 946-323-45-2, an investment held by an investment company within the scope of Topic 946.

Footnotes

2
See ASC 321-10-35-2.
3
See footnote 2.
4
See ASC 946-10-15-4 through 15-9.