32X Investments

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.”

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.”

This Topic comprises three Subtopics (Overall; Partnerships, Joint Ventures, and Limited Liability Entities; and Income Taxes).

This Topic comprises four Subtopics (Overall, Cost Method Investments, Investments in Insurance Contracts, and Beneficial Interests in Securitized Financial Assets).

This Topic provides guidance on how an entity should measure credit losses on financial instruments and comprises three Subtopics (Overall, Measured at Amortized Cost, and Available-for-Sale Debt Securities).