Wiley GAAP 2016

21ASC 325 Investments—Other

1. Perspective and Issues
   1. Topics
   2. Subtopics
   3. Scope
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Cost Method Investments
      1. Dividends
      2. Impairment
      3. Changes in Accounting Method
      4. Other Accounting Issues
      5. Other Sources
   2. ASC 325-30, Investments in Insurance Contracts
      1. Investments in Life Settlement Contracts
      2. The Investment Method
      3. The Fair Value Method
      4. Presentation in the Statement of Financial Position
      5. Examples of Presentation Alternatives in the Statement of Financial Position
      6. Income Statement Presentation
      7. Examples of Income Statement Presentation Alternatives
      8. Cash Flow Statement Presentation
      9. Disclosure of Accounting Policy
      10. Disclosures When Using the Investment Method
      11. Disclosures When Using the Fair Value Method
   3. ASC 325-40, Beneficial Interests in Securitized Financial Assets
      1. Impairment and Interest Income on Purchased and Retained Beneficial Interests in Securitized Financial Assets

Perspective and Issues

Topics

The Codification contains several Topics on the various forms of investments:

• ASC 320, Investments – Debt and Equity Securities
• ASC 323, Investments – Equity Method and Joint Venures
• ASC 325, Investments – Other.

Subtopics

ASC 325 contains four subtopics:

• ASC 325-10, Overall, which merely identifies the other three topics
• ASC 325-20, Cost Method Investments, which offers guidance on stocks of entities not accounted for under the fair value method (ASC 320) or the equity method (ASC 323)
• ASC 325-30, Investments in Insurance ...