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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
| Principles of Accounting, Intermediate Financial Accounting, U.S. GAAP Textbook |
| Accounting by Topic, Accounting Terms Dictionary |
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U.S. GAAP Accounting Standards |
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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 |
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Codification Topic 320 Investments-Debt and Equity Securities |
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Subtopics of Codification Topic 320 320-10 Overall |
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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 |
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