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A Roadmap to Accounting for Equity Method Investments and ~ 2.3.1 Investments Accounted for in Accordance With ASC 815-10 9 2.3.2 Investments in Common Stock Held by a Nonbusiness Entity 10 2.3.2.1 Investments Held by Real Estate Investment Trusts 10 2.3.3 Investments in Common Stock Within the Scope of ASC 810 10 2.3.4 Investments Held by Investment Companies Within the Scope of ASC 946 11
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