Wiley GAAP: Financial Statement Disclosure Manual

17ASC 320 INVESTMENTS—DEBT SECURITIES

1. Technical Alerts
   1. ASU 2019‐10
      1. Guidance Regarding Effective Dates
   2. ASU 2016‐13
      1. Guidance Related to ASC 320
      2. Disclosures
      3. Effective Date
      4. Transition Method
   3. ASU 2018‐19
   4. ASU 2019‐04
   5. ASU 2019‐05
      1. Guidance
      2. Transition
2. Authoritative Literature
   1. Classification of Debt Securities
      1. Transfers between Categories
3. Practice Alert
4. Presentation and Disclosure Requirements
   1. Presention Requirements
      1. Balance Sheet
      2. Income Statement
      3. Statement of Cash Flows
   2. Disclosure Requirements
      1. AFS Securities
      2. HTM Securities
      3. Impairment of Securities
5. Presentation and Disclosure Examples
   1. Example 17.1: Recent Accounting Pronouncements
   2. Example 17.2: Accounting Policy—Investment in Debt Securities
   3. Example 17.3: Accounting Policy—Marketable Securities
   4. Example 17.4: Accounting Policy—Other Than Temporary Investment
   5. Example 17.5: Credit Losses
   6. Example 17.6: Maturities of Investment Securities

TECHNICAL ALERTS

The FASB has an ongoing financial instruments project. As part of this project, the FASB issued the following updates:

• ASU 2016‐13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
• ASU 2018‐09, Codification Improvements to Topic 326, Financial Instruments—Credit Losses
• ASU 2019‐04, Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments and
• ASU 2019‐05, Financial Instruments—Credit Losses (Topic 326): Targeted Transition ...