{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/326/30/#00-status","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":"326","topic_title":"Financial Instruments—Credit Losses","subtopic":"326-30","subtopic_title":"Available-for-Sale Debt Securities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"326-30-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL82896618-210449\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#amortized-cost-basis\" class=\"term\" title=\"The amortized cost basis is the amount at which a financing receivable or investment is originated or acquired, adjusted for applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments.\"><span>Amortized Cost Basis</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#available-for-sale-securities\" class=\"term\" title=\"Investments not classified as either trading securities or as held-to-maturity securities.\"><span>Available-for-Sale Securities</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#debt-security\" class=\"term\" title=\"Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.\"><span>Debt Security</span></a> (1st def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#debt-security\" class=\"term\" title=\"Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.\"><span>Debt Security</span></a> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/h/#holding-gain-or-loss\" class=\"term\" title=\"The net change in fair value of a security. The holding gain or loss does not include dividend or interest income recognized but not yet received, writeoffs, or the allowance for credit losses.\"><span>Holding Gain or Loss</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#loan\" class=\"term\" title=\"A contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include but are not limited to accounts receivable (with terms exceeding one year) and notes receivable.\"><span>Loan</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#market-participants\" class=\"term\" title=\"Buyers and sellers in the principal (or most advantageous) market for the asset or liability that have all of the following characteristics: They are independent of each other, that is, they are not related parties, although the price in a related-party transaction may be used as an input to a fair value measurement if the reporting entity has evidence that the transaction was entered into at market terms They are knowledgeable, having a reasonable understanding about the asset or liability and the transaction using all available information, including information that might be obtained through due diligence efforts that are usual and customary They are able to enter into a transaction for the asset or liability They are willing to enter into a transaction for the asset or liability, that is, they are motivated but not forced or otherwise compelled to do so.\"><span>Market Participants</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/o/#orderly-transaction\" class=\"term\" title=\"A transaction that assumes exposure to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not a forced transaction (for example, a forced liquidation or distress sale).\"><span>Orderly Transaction</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#related-parties\" class=\"term\" title=\"Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.\"><span>Related Parties</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-05-1\" class=\"xref\">326-30-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-15-1\" class=\"xref\">326-30-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-15-2\" class=\"xref\">326-30-15-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/30/#326-30-30-1\" class=\"xref\">326-30-30-1 through 30-4</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-30-1A\" class=\"xref\">326-30-30-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-30-1B\" class=\"xref\">326-30-30-1B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-30-2\" class=\"xref\">326-30-30-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/30/#326-30-35-1\" class=\"xref\">326-30-35-1 through 35-17</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-1A\" class=\"xref\">326-30-35-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-4\" class=\"xref\">326-30-35-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-7A\" class=\"xref\">326-30-35-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-11\" class=\"xref\">326-30-35-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-13\" class=\"xref\">326-30-35-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-13A\" class=\"xref\">326-30-35-13A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2020-18 (PDF)</a></td><td class=\"entry\">11/25/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-35-13A\" class=\"xref\">326-30-35-13A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-45-1\" class=\"xref\">326-30-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/30/#326-30-45-1\" class=\"xref\">326-30-45-1 through 45-3</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/30/#326-30-50-1\" class=\"xref\">326-30-50-1 through 50-10</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-50-3\" class=\"xref\">326-30-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/30/#326-30-50-3A\" class=\"xref\">326-30-50-3A through 50-3D</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-50-4\" class=\"xref\">326-30-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-50-5\" class=\"xref\">326-30-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-50-6\" class=\"xref\">326-30-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-50-8\" class=\"xref\">326-30-50-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/30/#326-30-50-9\" class=\"xref\">326-30-50-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/30/#326-30-55-1\" class=\"xref\">326-30-55-1 through 55-9</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAmortized Cost Basis | Added | Accounting Standards Update No. 2016-13 | 06/16/2016 |\nAv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4208ea24c9d93d9bf37c2d901f9d3271261fcd0ee3131459a6348b22e558f6f","downloaded_from":"2026-09-09T23:49:57.453Z","last_downloaded_at":"2026-09-09T23:49:57.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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