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Perspective and Issues
Scope and Scope Exceptions
Definitions of Terms
Concepts, Rules, and Examples
Debt Securities and Equity Securities with Readily Determinable Fair Values
Classification of investment securities
Fair Value Readily Determinable
Held-to-Maturity Debt Securities
Sales within three months of maturity date
Example of held-to-maturity debt securities
Example of accounting for trading securities
Example of accounting for a realized gain on trading securities
Example of available-for-sale equity securities
Example of available-for-sale debt securities
Deferred Income Tax Effects
Transfers between Categories
Example of a transfer between trading and available-for-sale portfolios
Example of a transfer between available-for-sale and trading portfolios
Other-than-Temporary Impairment (OTTI)
Unit of accounting
Step 1—Determine whether the investment is impaired
Step 2—Evaluate whether the impairment is other than temporary
Recognition of an other-than-temporary impairment
Example of other-than-temporary impairment of an available-for-sale security
Example of temporary impairment
Subsequent measurement after recognition of an OTTI
Income statement presentation
Example of income statement presentation of OTTI
Subsequent accounting for debt securities after recognition of OTTI
Cost-Method Investments ...
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