Wiley GAAP 2018, 16th Edition

19ASC 320 Investments—Debt and Equity Securities¹

1. Perspective and Issues
   1. Technical Alert
      1. ASU 2016-01
      2. ASU 2016-13
      3. Disclosures
   2. Investment Topics
   3. Subtopics
   4. Scope and Scope Exceptions
   5. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Debt Securities, and Equity Securities with Readily Determinable Fair Values
      1. Classification of Investment Securities
      2. Presentation
   2. Held-to-Maturity Debt Securities
      1. Changes Consistent with the Held-to-Maturity Category
      2. Transfers
      3. Sales After a Substantial Portion of Principal is Collected
         1. Example of Held-to-Maturity Debt Securities
   3. Trading Securities
      1. Example of Accounting for Trading Securities
      2. Example of Accounting for a Realized Gain on Trading Securities
   4. Available-for-Sale Securities
      1. Example of Available-for-Sale Equity Securities
      2. Example of Available-for-Sale Debt Securities
   5. Transfers Between Categories
      1. Measurement
         1. Example of a Transfer between Trading and Available-for-Sale Portfolios
         2. Example of a Transfer between Available-for-Sale and Trading Portfolios
   6. Other-than-Temporary Impairment (OTTI)
      1. Scope
      2. Steps to Determine Existence and Accounting for Impairment
      3. Unit of Accounting
      4. Step 1—Determine Whether the Investment is Impaired
      5. Step 2—Evaluate Whether the Impairment is Other Than Temporary
      6. Recognition of an Other-than-Temporary Impairment
         1. Example of Other-than-Temporary Impairment of an Available-for-Sale Security
         2. Example of Temporary Impairment of an Available-for-Sale Security
      7. Subsequent Measurement after ...