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ASC 320 Investments—debt and Equity Securities
This chapter provides clear explanations and practical examples for real‐world application of ASC 320, Investments‐Debt and Equity Securities. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 320 applies to all entities that do not belong to specialized industries for purposes of ASC 320. The entities deemed by ASC 320 not to be specialized industries include cooperatives, mutual entities, and trusts that do not report substantially all their securities at fair value. ASC 320 classifies debt and equity securities into one of three categories: held‐to‐maturity, trading, or available‐for‐sale. The chapter explores these categories in depth. ASC 320 governs the accounting for passive investments in all debt securities, and for equity securities with readily determinable fair values.
ASC 320 Investments—debt and Equity Securities
This chapter provides clear explanations and practical examples for real‐world application of ASC 320, Investments‐Debt and Equity Securities. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 320 applies to all entities that do not belong to specialized industries for purposes of ASC 320. The entities deemed by ASC 320 not to be specialized industries include cooperatives, mutual entities, and trusts that do not report substantially all their securities at fair value. ASC 320 classifies debt and equity securities into one of three categories: held‐to‐maturity, trading, or available‐for‐sale. The chapter explores these categories in depth. ASC 320 governs the accounting for passive investments in all debt securities, and for equity securities with readily determinable fair values.
ASC 320 Investments—debt and Equity Securities
Flood, Joanne M (author)
Wiley <fc>GAAP</fc> 2019 ; 231-253
2019-03-19
23 pages
Article/Chapter (Book)
Electronic Resource
English
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