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- US GAAP
ASC 320 Investments — Debt Securities
This Topic 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.”
ASC 321 Investments — Equity Securities
This Topic provides detailed guidance for “investments in equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures, and limited liability companies as if those other ownership interests are equity securities.”
ASC 323 Investments — Equity Method and Joint Ventures
This Topic comprises three Subtopics (Overall; Partnerships, Joint Ventures, and Limited Liability Entities; and Income Taxes).
ASC 325 Investments — Other
This Topic comprises four Subtopics (Overall, Cost Method Investments, Investments in Insurance Contracts, and Beneficial Interests in Securitized Financial Assets).