Wiley GAAP 2020

21ASC 325 INVESTMENTS—OTHER

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

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, ...