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ASC 320 Investments—Debt and Equity Securities

ASC 320 Investments — Debt and Equity 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.”

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  • US GAAP
ASC 320-10 refers to ASC 323, Investments — Equity Method and Joint Ventures and ASC 325, Investments — Other for additional guidance on accounting for investments.