Wiley GAAP 2018, 16th Edition

23ASC 325 Investments—Other

1. Perspective and Issues
   1. Topics
   2. Investment Topics
   3. Subtopics
   4. Scope
      1. ASC 325-30
      2. ASC 325-40
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. Presentation and Disclosure
   2. ASC 325-10, Overall
   3. ASC 325-20, Cost Method Investments
      1. Dividends
      2. Impairment
      3. Changes in Accounting Method
      4. Other Accounting Issues
      5. Other Sources
   4. ASC 325-30, Investments in Insurance Contracts
      1. Overview
      2. Investments in Life Settlement Contracts
      3. The Investment Method
      4. The Fair Value Method
   5. ASC 325-40, Beneficial Interests in Securitized Financial Assets
      1. Overview
      2. Initial Recognition and Measurement
      3. Subsequent Measurement

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 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.

Investment Topics

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: ...