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Deloitte's Roadmap: Equity Method Investments and Joint Ventures Chapter 3 — Applying the Equity Method of Accounting
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Chapter 3 — Applying the Equity Method of Accounting3.1 Overview3.2 General Presumption3.3 Other Indicators of Significant Influence3.4 Considerations Related to Certain Investments3.5 Reassessment of the Ability to Exercise Significant Influence3.6 SEC Staff’s Views on Application of the Equity Method of Accounting
Chapter 3 — Applying the Equity Method of Accounting3.1 Overview3.2 General Presumption3.3 Other Indicators of Significant Influence3.4 Considerations Related to Certain Investments3.5 Reassessment of the Ability to Exercise Significant Influence3.6 SEC Staff’s Views on Application of the Equity Method of Accounting