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320-10-35 Subsequent Measurement — Deloitte Q&As

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Accounting for Transfer of Securities From a Subsidiary to a Parent — 320-10-35 (Q&A 01) Accounting for Transfer of Securities From a Subsidiary to a Parent — 320-10-35 (Q&A 01A)Impairments of Available-for-Sale Debt Securities in a Managed Investment Portfolio When the Manager Has Discretion to Sell — 320-10-35 (Q&A 02) Impairments of Available-for-Sale Debt Securities in a Managed Investment Portfolio When the Manager Has Discretion to Sell — 320-10-35 (Q&A 02A)Assessing Whether It Is More Likely Than Not That an Entity Will Be Required to Sell an Impaired Debt Security — 320-10-35 (Q&A 03) Assessing Whether It Is More Likely Than Not That an Entity Will Be Required to Sell an Impaired Debt Security — 320-10-35 (Q&A 03A)Application of ASC 320 to TIPS — 320-10-35 (Q&A 04) Application of ASC 320 to TIPS — 320-10-35 (Q&A 04A)Transfers From Held to Maturity to Available for Sale — 320-10-35 (Q&A 05) Transfers From Held to Maturity to Available for Sale — 320-10-35 (Q&A 05A)SEC Staff Views on Transfers Into and From the Trading Category — 320-10-35 (Q&A 06) SEC Staff Views on Transfers Into and From the Trading Category — 320-10-35 (Q&A 06A)SEC Staff's Views on Other-Than-Temporary Impairment of Equity Securities — 320-10-35 (Q&A 07) Losses Realized on Equity Securities After the Balance Sheet Date May Indicate Previous Impairments Were Other Than Temporary — 320-10-35 (Q&A 08) Evaluating Security Declines for Other-Than-Temporary Impairment of Equity Securities — 320-10-35 (Q&A 09) Impairments of Available-for-Sale Equity Securities in a Managed Investment Portfolio When the Manager Has Discretion to Sell — 320-10-35 (Q&A 10) Other-Than-Temporary Impairment of Foreign-Currency-Denominated Debt or Equity Securities: Determination of the Impairment Loss — 320-10-35 (Q&A 11) Other-Than-Temporary Impairment of Foreign-Currency-Denominated Debt Securities: Determination of the Impairment Loss — 320-10-35 (Q&A 11A)Other-Than-Temporary Impairment — Management's Responsibilities — 320-10-35 (Q&A 12) Other-Than-Temporary Impairment — Management's Responsibilities — 320-10-35 (Q&A 12A)Other-Than-Temporary Impairment of Available-for-Sale Equity Securities — Duration and Severity of Impairment — 320-10-35 (Q&A 13) Rabbi Trust — Income Statement Classification — 320-10-35 (Q&A 14) Rabbi Trust — Income Statement Classification — 320-10-35 (Q&A 14A)Other-Than-Temporary Impairment of Perpetual Preferred Securities — 320-10-35 (Q&A 15) Other-Than-Temporary Impairments of Perpetual Preferred Securities — Deterioration in Credit of the Issuer — 320-10-35 (Q&A 16) Other-Than-Temporary Impairments of Perpetual Preferred Securities — No Deterioration in Credit of the Issuer — 320-10-35 (Q&A 17) Determining an Other-Than-Temporary Impairment of an Equity Security When There Is an Increase in Value Before the Financial Statements Are Issued — 320-10-35 (Q&A 18) Interaction of ASC 325-40 With Other Impairment Guidance — 320-10-35 (Q&A 19) Interaction of ASC 325-40 With Other Impairment Guidance — 320-10-35 (Q&A 19A)Determining an Other-Than-Temporary Impairment of a Debt Security When There Is an Increase in Value Before the Financial Statements Are Issued — 320-10-35 (Q&A 20) Determining an Other-Than-Temporary Impairment of a Debt Security When There Is an Increase in Value Before the Financial Statements Are Issued — 320-10-35 (Q&A 20A)Impairment Analysis — Investment Within the Scope of ASC 320-10-35-17 — 320-10-35 (Q&A 21) Impairment Analysis — Debt Securities Within the Scope of ASC 320-10-35-17 — 320-10-35 (Q&A 21A)Factors Indicating That an Other-Than-Temporary Impairment May Exist for Equity Securities — 320-10-35 (Q&A 22) Steps in the Determination of Whether a Debt Security Is Other-Than-Temporarily Impaired — 320-10-35 (Q&A 23) Steps in the Determination of Whether a Debt Security Is Other-Than-Temporarily Impaired — 320-10-35 (Q&A 23A)Assessing Whether an Entity Has the “Intent to Sell” an Impaired Debt Security — 320-10-35 (Q&A 24) Assessing Whether an Entity Has the “Intent to Sell” an Impaired Debt Security — 320-10-35 (Q&A 24A)Calculation of Credit Losses — 320-10-35 (Q&A 25) Calculation of Credit Losses — 320-10-35 (Q&A 25A)Cash Flow Analysis for an Impaired Debt Security — 320-10-35 (Q&A 26) Cash Flow Analysis for an Impaired Debt Security — 320-10-35 (Q&A 26A)Sale of an Impaired Debt Security at a Loss After the Balance Sheet Date — 320-10-35 (Q&A 27) Sale of an Impaired Debt Security at a Loss After the Balance Sheet Date — 320-10-35 (Q&A 27A)Whether Changes in Prepayment Assumptions Alone Cause a Credit Loss in Asset-Backed Debt Securities Outside the Scope of ASC 325-40 and ASC 310-30 — 320-10-35 (Q&A 28) Whether Changes in Prepayment Assumptions Alone Cause a Credit Loss in Asset-Backed Debt Securities Outside the Scope of ASC 325-40 and ASC 310-30 — 320-10-35 (Q&A 28A)Frequency of Performing Other-Than-Temporary Impairment Evaluation Under ASC 320-10-35-17 — 320-10-35 (Q&A 29) Evaluating Impairment of Investments in Auction Rate Securities: Intent to Sell — 320-10-35 (Q&A 30) Evaluating Impairment of Investments in Auction Rate Securities: Intent to Sell — 320-10-35 (Q&A 30A)Use of Practical Expedient for Measuring Fair Value of an Impaired Debt Security — 320-10-35 (Q&A 31) Use of Practical Expedient for Measuring Fair Value of an Impaired Debt Security — 320-10-35 (Q&A 31A)Accounting for Amounts in OCI After a Transfer From Available for Sale to Held to Maturity — 320-10-35 (Q&A 32) Accounting for Amounts in OCI After a Transfer From Available for Sale to Held to Maturity — 320-10-35 (Q&A 32A)