{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/10/#05-overview-and-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":"325","topic_title":"Investments—Other","subtopic":"325-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Topic <a altsource=\"GUID-A9CFFB3B-63C1-4D60-AEE3-DA1A278C07C2.ditamap\" class=\"ditamap\">320</a>, Investments—Debt Securities</div></li><li class=\"li-norm\"><span class=\"linum\">aa</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_B2F3A60B-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\">b</span><div class=\"p\">Topic <a altsource=\"GUID-C1DBE130-0C11-41EE-A5D3-44390B444883.ditamap\" class=\"ditamap\">323</a>, Investments—Equity Method and Joint Ventures</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Topic <a altsource=\"GUID-587D0169-4E4C-43C7-891F-845E730330AD.ditamap\" class=\"ditamap\">325</a>, Investments—Other.</div></li></ol></div></div>","snippet":"The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include:\n(a) Topic 320, Investments—Debt Securities\n(aa) Topic 321, Investmen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:223a0e97ca807f238dbcbb5738e6f9d797d7d518e92cfcc5802112fd44c7e68b","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}},{"citation":"325-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Investments—Other Topic includes the following Subtopics:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Overall</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2016-01</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Investments in Insurance Contracts</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Beneficial Interests in Securitized Financial Assets.</div></li></ol></div></div>","snippet":"The Investments—Other Topic includes the following Subtopics:\n(a) Overall\n(b) Subparagraph superseded by Accounting Standards Update No. 2016-01.\n(c) Investments in Insurance Contracts\n(d) Beneficial Interests in Securit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c01c1265887ee32182de2446602e1b067da647098c478a2c38385b64f0a3edd","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75ba54f88fff93b7b375161e85b3409c106a80551f1178e37c5d7ced2dcc2094","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7404d4d15496e97e5c2d4c3060d906c9926959ef9022601bbb2b3cbc32ce7a81","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7404d4d15496e97e5c2d4c3060d906c9926959ef9022601bbb2b3cbc32ce7a81","downloaded_from":"2026-09-09T23:43:21.389Z","last_downloaded_at":"2026-09-09T23:43:21.389Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481394","source_sha256":"e18715be8cfb649fcfef982f98c778ee00f4f3313260532e81de0ef6800c6392"}}