March 2022
Intermediate to advanced
1424 pages
50h 59m
English
Content preview from Wiley Practitioner's Guide to GAAP 2022
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18ASC 321 INVESTMENTS—EQUITY SECURITIES
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Initial Measurement—Investments That No Longer Qualify for the Equity Method
- Subsequent Measurement
- Equity Securities with Readily Determinable Fair Value
- Equity Securities without Readily Determinable Fair Values—ASC 820-20 Practical Expedient
- Equity Securities without Readily Determinable Fair Values—ASC Measurement Alternative
- Changes in Measurement Approach
- Impairment Model for Equity Securities without Readily Determinable Fair Values
- Investment in Equity Securities of an Equity Method Investee
- Sales of Securities
- Dividend Income
- Presentation and Disclosure
PERSPECTIVE AND ISSUES
Investment Topics
The Codification contains several topics dealing with investments, including:
- ASC 320, Investments—Debt Securities.
- ASC 321, Investments—Equity Securities (added by ASU 2016-01).
- ASC 323, Investments—Equity Method and Joint Ventures.
- ASC 325, Investments—Other.
- ASC 326, Financial Instruments—Credit Losses. See the chapter on ASC 326 for more information.
(ASC 321-10-05-1)
Subtopic
ASC 321, Investments—Equity Securities, contains one subtopic:
- ASC 321-10, Overall, which provides accounting and reporting guidance for investments in equity securities.
(ASC 321-10-05-2)
Scope and Scope Exceptions
Scope—Entities The guidance in ASC 321 applies to all entities, ...
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