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The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include:
  1. a
    Topic 320, Investments—Debt Securities
  2. aa
    Topic 321, Investments—Equity Securities
  3. b
    Topic 323, Investments—Equity Method and Joint Ventures
  4. c
    Topic 325, Investments—Other.
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This Subtopic addresses the accounting and reporting for all investments in debt securities.
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2016-01
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2016-01.
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