ASC 320-954

Health Care Entities

320 Investments—Debt Securities

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Source downloaded: 2026-09-09T23:37:43.319Z.Record version 3c204a2b72ab. Effective date must be checked in the source.

In brief

IntermediateFinancial instruments Industry-specific Transition and effective dates Presentation

ASC 320-954 was the health care entities industry supplement to the debt securities guidance in Topic 320, addressing scope, subsequent measurement, presentation (including where unrealized gains and losses appear in a health care entity's performance indicator) and related implementation examples. Every paragraph in the subtopic — Sections 05, 15, 35, 45 and 55 — was superseded by Accounting Standards Update No. 2016-01. As a result the subtopic contains no operative guidance; health care entities look instead to Topic 320 as amended and to Topic 321 for equity securities.

Key points (5)

Every paragraph of this subtopic is marked 'superseded by Accounting Standards Update No. 2016-01,' including 320-954-05-1, 320-954-15-1, 320-954-35-1, 320-954-45-1 through 45-3, and 320-954-55-1 through 55-5.
Because Sections 05 (Overview and Background) and 15 (Scope) are superseded, the subtopic no longer establishes any scope for health care entities within Topic 320.
The superseded Section 35 (Subsequent Measurement) and Section 45 (Other Presentation Matters) paragraphs previously governed how health care entities measured and displayed investment gains and losses; that guidance is no longer effective.
The superseded Section 55 implementation guidance and illustrations (55-1 through 55-5) may not be applied.
Health care entities should apply the general debt securities guidance in Topic 320, and ASU 2016-01's equity securities model now codified in Topic 321, rather than this subtopic.

For students. This subtopic is a shell: ASU 2016-01 wiped out all of its content, so citing it as live authority is the classic mistake. If a question involves a health care entity's investments, go to Topic 320 (debt securities), Topic 321 (equity securities), and Topic 954 for the performance indicator.

superseded guidance debt securities health care entities performance indicator industry-specific guidance unrealized gains and losses recognition and measurement of financial instruments

Machine-generated study aid for ASC 320-954. Check the source paragraphs below.

320-954-00Status

Source downloaded: 2026-09-09T23:37:24.372Z.Record version 62f7ba2ee2de. Effective date must be checked in the source.

320-954-00-1

The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Donor-Imposed Restriction	Added	Accounting Standards Update No. 2016-14	08/18/2016
Net Assets without Donor Restrictions	Added	Accounting Standards Update No. 2016-14	08/18/2016
Performance Indicator	Superseded	Accounting Standards Update No. 2016-01	01/05/2016

954-320-05-1	Superseded	Accounting Standards Update No. 2016-01	01/05/2016
954-320-05-1	Amended	Accounting Standards Update No. 2012-04	10/01/2012
954-320-15-1	Superseded	Accounting Standards Update No. 2016-01	01/05/2016
954-320-15-1	Amended	Accounting Standards Update No. 2012-04	10/01/2012
954-320-35-1	Superseded	Accounting Standards Update No. 2016-01	01/05/2016
954-320-35-1	Amended	Accounting Standards Update No. 2012-04	10/01/2012
954-320-45-1	Amended	Accounting Standards Update No. 2016-14	08/18/2016
954-320-45-1 through 45-3	Superseded	Accounting Standards Update No. 2016-01	01/05/2016
954-320-45-2	Amended	Accounting Standards Update No. 2016-14	08/18/2016
954-320-55-1 through 55-4	Superseded	Accounting Standards Update No. 2016-01	01/05/2016
954-320-55-4	Amended	Accounting Standards Update No. 2016-14	08/18/2016
954-320-55-5	Added	Accounting Standards Update No. 2016-14	08/18/2016
954-320-55-5	Superseded	Accounting Standards Update No. 2016-14	08/18/2016