- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Presentation and Disclosure
- ASC 325-10, Overall
- ASC 325-20, Cost Method Investments
- ASC 325-30, Investments in Insurance Contracts
- ASC 325-40, Beneficial Interests in Securitized Financial Assets
Perspective and Issues
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 Ventures
- ASC 325, Investments––Other.
ASU 2016-01 adds a new topic related to investments: ASC 321, Investments—Equity Securities. It also changes the name of ASC 320 to Investments—Debt Securities. See the chapter on ASC 321 for more information. ASU 2016-13 also adds a new topic, ASC 326, Financial Instruments—Credit Losses. See the chapter on ASC 326 for more information.
The Codification contains several topics dealing with investments, including:
- ASC 320, Investments—Debt and Equity Securities
- ASC 323, Investments—Equity Method and Joint Ventures
- ASC 325, Investments—Other
ASU 2016-01 adds a new topic related to investments: ...