Investment Topics

The Codification contains several topics dealing with investments, including:

  • ASC 320, Investments—Debt and Equity Securities. ASU 2016-01 changes the name of ASC 320 to Investments—Debt Securities
  • ASC 321, Investments—Equity Securities. This topic was added by ASU 2016-01 See the chapter on ASC 321 for more information.
  • ASC 323, Investments—Equity Method and Joint Ventures
  • ASC 325, Investments—Other
  • ASC 326, Financial Instruments—Credit Losses. See the chapter on ASC 326 for more information.

Technical Alert

ASU 2016-01.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments— Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.


The ASU affects guidance on:

  • Equity investments that are not consolidated or accounted for under the equity method,
  • Financial liabilities under the fair value option, and
  • Presentation and disclosure requirements for financial instruments.

The guidance from ASU 2016-01 is integrated in this chapter. For example, references to ASC 321, which was created by ASU 2016-01, include the words “when implemented.”

Effective Dates

ASC 2016-01 is effective:

  • For public business entities––fiscal years beginning after December 15, 2017, including interim periods within those fiscal years.
  • For all other entities––fiscal years beginning after December 15, 2018, including interim periods within ...

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