March 2021
Intermediate to advanced
1424 pages
51h 16m
English
Content preview from Wiley GAAP 2021, 2nd Edition
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20ASC 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 Securities
- ASC 321, Investments—Equity Securities
- ASC 323, Investments—Equity Method and Joint Ventures
- ASC 325, Investments—Other
- ASC 326, Financial Instruments—Credit Losses
Subtopics
ASC 325 provides guidance for investments not within the scope of other Topics: investments in insurance contracts and in securitized financial assets.
ASC 325 contains three subtopics:
- ASC 325‐10, Overall, which merely identifies the other three topics
- 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 transactions accounted ...
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