# ASC 320-10-S55: Investments—Debt Securities — Overall — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/10/#sec-55-implementation-guidance-and-illustrations)

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## ASC 320-10-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/320/10/#sec-55-implementation-guidance-and-illustrations)

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#### Impairment of Individual Available-for-Sale and Held-to-Maturity Securities

##### [320-10-S55-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-S55-1)

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[Paragraph superseded by Accounting Standards Update No. 2018-04](https://asc.understandingaccounting.org/updates/asu-2018-04/).