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Can anyone link me to FASB ASC 718-40?


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Go to: https://asc.fasb.org/
Click Login
If you do not already have a login, click First Time Users to create your own login.
Create your own login. The free version will provide limited access; you can read everything but not print or PDF.
After login, the URL should be https://asc.fasb.org/viewpage
Then, use the guide on the left side to navigate to anything in the ASC.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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