# ASC 320-946-S55: Investments—Debt Securities — Financial Services—Investment Companies — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/946/#sec-55-implementation-guidance-and-illustrations)

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## ASC 320-946-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/320/946/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

#### Valuation of Securities

##### [320-946-S55-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-S55-1)

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See paragraph [946-320-S99-12](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-12), CFRR 404.03.b., for Commission guidance on determining "value."