March 2019
Intermediate to advanced
1440 pages
51h 20m
English
Content preview from Wiley GAAP 2019
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21ASC 325 INVESTMENTS—OTHER
PERSPECTIVE AND ISSUES
Technical Alert
This topic is affected by ASU 2016-13. For more information about the ASU, see the chapter on ASC 326.
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: 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.
ASC 2016-13 also adds a new topic related to investments: ASC 326, Financial Instruments— Credit Losses. See the chapter on ASC 326 for more information.
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entities not accounted for under the fair value method (ASC 320) or the equity method (ASC 323) This entire subtopic is superseded upon implementation of ASU 2016-01. See the chapter on ASC 321 for more information on ASU 2016-01.
- ASC 325-30, Investments in Insurance Contracts, which provides guidance on investments, life insurance contracts in general, and life settlement contracts
- ASC 325-40, Beneficial Interests in Securitized Financial Assets, which provides guidance on accounting for a transferor’s interest in securitized transaction accounted ...
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