U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification IFRS International Standards Accounting Standards, ASC

U.S. GAAP Accounting Standards
Codification Topic 320-10-05: Overview of Investments in Other Entities


Principles of Accounting Intermediate Financial AccountingU.S. GAAP Textbook
IFRS,  IFRS Dictionary IFRS U.S. GAAP Comparison IFRS Texbook
Securities Law Library,  Accounting by Topic Accounting Terms Dictionary


Codification Topic 320-10-05
Overview of Investments in Other Entities


Investments in Other Entities

1. Investments in debt securities
2. Investments in equity securities that have (A)
(A) readily determinable fair value
3. Investments in common stock of subsidiaries
--> subsidiaries: more than 50% of voting rights
4. Investments in common stock with significant influence
--> significant influence: 20% or more up to 50% of voting rights
5. Investments in partnerships, unincorporated joint ventures, limited liability companies
6. Investments in common stock other than previous cases
7. Beneficial investments in securitized financial assets

Investments in debt securities
--> Apply asc topic 320: Investments - Debt and Equity Securities
--> SFAS 115

Investments in equity securities that have (A)
(A) readily determinable fair value
--> Apply asc topic 320: Investments - Debt and Equity Securities
--> SFAS 115

Investments in common stock of subsidiaries
--> Apply asc topic 810: Consolidation
--> ARB 51, SFAS 160

Investments in common stock with significant influence
--> Apply asc topic 323-10: Investments - Equity Method and Joint Ventures
--> APB 18

Investments in partnerships, unincorporated joint ventures, limited liability companies
--> Apply asc topic 323-30: Partnerships, Joint Ventures, Limited Liability Entities
--> AICPA Accounting Interpretation (AIN) APB 18

Investments in common stock other than previous cases
--> Apply asc topic 325-20: Cost Method Investments
--> APB 18

Beneficial investments in securitized financial assets
--> Apply asc topic 325-40: Beneficial Interests in Securitized Financial Assets
--> FASB Emerging Issues Task Force (EITF) Issue No. 99-20


International Financial Reporting Standards (IFRS)

   IAS 39: Financial instruments: recognition and measurement


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   Codification Topic 320
   Investments-Debt and Equity Securities
 
Subtopics of Codification Topic 320
 
   320-10 Overall   
 
Accounting Terms of Codification Topic 320-10
 
   Amortized cost basis
   Asset group
   Available-for-sale securities
   Component of an equity
   Cost basis
   Debt security
   Equity security
   Fair value
   Holding gain or loss
   Operating segment
   Readily determinable fair value
   Reporting unit
   Retrospective interest method
   Security
   Structured note
   Trading
   Trading securities



   Other Topics at the Codification 300 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 305: Cash and Cash Equivalents
 
ASC Codification Topic 310: Receivables
 
ASC Codification Topic 320: Investments-Debt and Equity Securities
ASC Codification Topic 323: Investments-Equity Method and Joint Ventures
ASC Codification Topic 325: Investments-Other
 
ASC Codification Topic 330: Inventory
 
ASC Codification Topic 340: Other Assets and Deferred Costs
 
ASC Codification Topic 350: Intangibles-Goodwill and Other
 
ASC Codification Topic 360: Property, Plant, and Equipment


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

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U.S. GAAP by Topic
Accounting Topics
  








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