Marshmallow, Inc., accounted for an investment in Sweet Wheat Cracker Co. using the equity method. During the current year, Marshmallow sold a sizable portion of the security interest, such that Marshmallow no longer holds significant influence over Sweet Wheat Cracker. Marshmallow suspects the equity method is no longer appropriate.

Which section of the Accounting Standard Codification best provides the clearest indication of Marshmallow's change in accounting for this investment?

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Type the topic here. Correctly formatted FASB ASC topics are 3 digits.

FASB ASC FASB ASC - - -

Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323-740-S25-1, 260-10-60-1A, 715-30-35-95, 820-10-35-16BB, 810-10-55-205AE, 815-10-50-4EEE, and 815-10-50-4EEEE