Wiley GAAP 2020

17ASC 320 INVESTMENTS—DEBT AND EQUITY SECURITIES¹

• Perspective and Issues
  • Investment Topics
  • Technical Alert
  • ASU 2016-01
    • Guidance
    • Effective Dates
  • ASU 2016-13
  • Subtopics
  • Scope and Scope Exceptions
  • Overview
• Definitions of Terms
• Concepts, Rules, and Examples
  • Debt Securities, and Equity Securities with Readily Determinable Fair Values
    • Classification of Investment Securities
  • Held-to-Maturity Debt Securities
    • Changes Inconsistent with the Held-to-Maturity Category
    • Transfers
    • Sales after a Substantial Portion of Principal Is Collected
    • Example of Held-to-Maturity Debt Securities
  • Trading Securities
    • Example of Accounting for Trading Securities
    • Example of Accounting for a Realized Gain on Trading Securities
  • Available-for-Sale Securities
    • Example of Available-for-Sale Equity Securities
    • Example of Available-for-Sale Debt Securities
  • Transfers between Categories
    • Measurement
    • Example of a Transfer between Trading and Available-for-Sale Portfolios
    • Example of a Transfer between Available-for-Sale and Trading Portfolios
  • Impairment of AFS and HTM Securities
    • Scope
    • Steps to Determine Existence and Accounting for Impairment
    • Accounting for Debt Securities after Recognition of an OTTI
    • Example of Other-Than-Temporary Impairment of an AFS Security
    • Example of Temporary Impairment of an AFS Security
    • Income Statement Presentation of an OTTI
    • Example of Income Statement Presentation of OTTI
  • Cost-Method Investments
  • Other Issues
    • Mutual Funds Invested in U.S. Government Contracts
    • Forward ...