# ASC 325-10-05: Investments—Other — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/10/#05-overview-and-background)

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## ASC 325-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/325/10/#05-overview-and-background)

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##### [325-10-05-1](https://asc.understandingaccounting.org/asc/325/10/#325-10-05-1)

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The Codification contains several Topics for investments due to the differing accounting treatment for various forms of investment. The Topics include:

1.  a
    
    Topic 320, Investments—Debt Securities
    
2.  aa
    
    Topic 321, Investments—Equity Securities
    
3.  b
    
    Topic 323, Investments—Equity Method and Joint Ventures
    
4.  c
    
    Topic 325, Investments—Other.

##### [325-10-05-2](https://asc.understandingaccounting.org/asc/325/10/#325-10-05-2)

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The Investments—Other Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).
    
3.  c
    
    Investments in Insurance Contracts
    
4.  d
    
    Beneficial Interests in Securitized Financial Assets.