This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

ASC 320 — Investments — Debt and Equity Securities

Overview

The full text of ASC 320, Investments — Debt and Equity Securities can be found in the FASB Accounting Standards Codification (link to the FASB's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in the Deloitte Accounting Research Tool (DART) Web site (subscription required).

ASC 320-10 provides detailed guidance on the accounting and reporting of "investments in equity securities that have readily determinable fair values" and "all investments in debt securities." It also refers to ASC 323 (Investments — Equity Method and Joint Ventures) and ASC 325 (Investments — Other) for additional guidance on accounting for investments.

Content from the FASB Accounting Standards Codification® included at http://www.usgaapplus.com is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

FASB Accounting Standards Updates

The following ASUs amended the guidance in this Topic:

Proposed FASB Accounting Standards Updates

    Related resources

    See our comprehensive collection of news and publications related to debt and equity securities.

    International guidance

    For the IASB's guidance on this topic, see IFRS 9, Financial Instruments.

    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.