{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/321/10/#05-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"321","topic_title":"Investments—Equity Securities","subtopic":"321-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Background","anchor":"05-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"321-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AB796C3D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The Codification contains several Topics for investments because of the differing accounting treatment for various forms of investment. The Topics include:</span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_AB796D34-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-A9CFFB3B-63C1-4D60-AEE3-DA1A278C07C2.ditamap\" class=\"ditamap\">320</a>, Investments—Debt Securities </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_AB796E08-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-30D592DB-7A98-4C24-AB74-116B7CA90050.ditamap\" class=\"ditamap\">321</a>, Investments—Equity Securities </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_AB796EEF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-C1DBE130-0C11-41EE-A5D3-44390B444883.ditamap\" class=\"ditamap\">323</a>, Investments—Equity Method and Joint Ventures </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_AB796FA8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-587D0169-4E4C-43C7-891F-845E730330AD.ditamap\" class=\"ditamap\">325</a>, Investments—Other. </span></span></div></li></ol></div></div>","snippet":"The Codification contains several Topics for investments because of the differing accounting treatment for various forms of investment. The Topics include:\n(a) Topic 320, Investments—Debt Securities\n(b) Topic 321, Invest…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99c0fdd014d16a770b93c36dd32a4130daeefca6bbad4af18b9ce75bb17749c1","downloaded_from":"2026-09-09T23:38:46.442Z","last_downloaded_at":"2026-09-09T23:38:46.442Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479752","source_sha256":"af50fa7c5447dfaebdfbd0bbc50de5fbb36509bc1418c3ecd5838bff1f378782"}},{"citation":"321-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AB797054-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This topic addresses the accounting and reporting for investments in <a href=\"/glossary/e/#equity-security\" class=\"term\" title=\"Any security representing an ownership interest in an entity (for example, common, preferred, or other capital stock) or the right to acquire (for example, warrants, rights, forward purchase contracts, and call options) or dispose of (for example, put options and forward sale contracts) an ownership interest in an entity at fixed or determinable prices. The term equity security does not include any of the following: Written equity options (because they represent obligations of the writer, not investments) Cash-settled options on equity securities or options on equity-based indexes (because those instruments do not represent ownership interests in an entity) Convertible debt or preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor.\"><span>equity securities</span></a>. </span></span></div></div>","snippet":"This topic addresses the accounting and reporting for investments in equity securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b27a598ab8cd2274cffe033bf46f69ec6f32fd8e270f159e5f16223cbcbe759f","downloaded_from":"2026-09-09T23:38:46.442Z","last_downloaded_at":"2026-09-09T23:38:46.442Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479752","source_sha256":"af50fa7c5447dfaebdfbd0bbc50de5fbb36509bc1418c3ecd5838bff1f378782"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09bfd16d71306eb1f9f45e5d650a9e856f4b3bdbc44e6b318c82e525451dd3e6","downloaded_from":"2026-09-09T23:38:46.442Z","last_downloaded_at":"2026-09-09T23:38:46.442Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479752","source_sha256":"af50fa7c5447dfaebdfbd0bbc50de5fbb36509bc1418c3ecd5838bff1f378782"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0874e637a0c42f38946660fd85f2ad618a2cdce0443f61befae20048f5aae34","downloaded_from":"2026-09-09T23:38:46.442Z","last_downloaded_at":"2026-09-09T23:38:46.442Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479752","source_sha256":"af50fa7c5447dfaebdfbd0bbc50de5fbb36509bc1418c3ecd5838bff1f378782"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0874e637a0c42f38946660fd85f2ad618a2cdce0443f61befae20048f5aae34","downloaded_from":"2026-09-09T23:38:46.442Z","last_downloaded_at":"2026-09-09T23:38:46.442Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479752","source_sha256":"af50fa7c5447dfaebdfbd0bbc50de5fbb36509bc1418c3ecd5838bff1f378782"}}