{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/326/30/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"326-30-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B8C41F1B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall present <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</span></a><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 securities</span></a> on the statement of financial position at <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>. In addition, an entity shall present parenthetically the <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> and the allowance for credit losses. </span></span><span class=\"sfragment\" id=\"sfr_B8C42038-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If for the purposes of identifying and measuring an impairment the applicable accrued interest is excluded from both the fair value and the amortized cost basis of the available-for-sale debt security, an entity may present separately on the statement of financial position or within another statement of financial position line item the accrued interest receivable balance, net of the allowance for credit losses (if any). An entity that presents the accrued interest receivable balance, net of the allowance for credit losses (if any), within another statement of financial position line item shall apply the disclosure requirements in paragraph <a href=\"/asc/326/30/#326-30-50-3A\" class=\"xref\">326-30-50-3A</a>.</span></span></div></div>","snippet":"An entity shall present available-for-saledebt securities on the statement of financial position at fair value. In addition, an entity shall present parenthetically the amortized cost basis and the allowance for credit l…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ef46ef37ba5b407b7629d5f876d487b094c4ff563e9720cd4b976fb8fd20039","downloaded_from":"2026-09-09T23:50:17.868Z","last_downloaded_at":"2026-09-09T23:50:17.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479130","source_sha256":"e3a9bed28e67b390087e0e0b9606bb57eadfb8cccd12a6e971cad8cef786e779"}},{"citation":"326-30-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B8C42178-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall separately present, in the financial statement in which the components of accumulated other comprehensive income are reported, amounts reported therein related to available-for-sale debt securities for which an allowance for credit losses has been recorded.</span></span></div></div>","snippet":"An entity shall separately present, in the financial statement in which the components of accumulated other comprehensive income are reported, amounts reported therein related to available-for-sale debt securities for wh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4edd4cf567b4378baef6f7f6a386b19ce80425e739a723e8a5b695a42f8d88cb","downloaded_from":"2026-09-09T23:50:17.868Z","last_downloaded_at":"2026-09-09T23:50:17.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479130","source_sha256":"e3a9bed28e67b390087e0e0b9606bb57eadfb8cccd12a6e971cad8cef786e779"}},{"citation":"326-30-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B8C4228C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When an entity applies the guidance in paragraph <a href=\"/asc/326/30/#326-30-35-7\" class=\"xref\">326-30-35-7</a>, the change in present value of cash flows expected to be collected from one reporting period to the next may result not only from the passage of time but also from changes in estimates of the timing or amount of expected future cash flows. An entity is permitted to report the entire change in present value as a credit loss expense (or a reversal of credit loss expense). Alternatively, an entity may report the change in present value attributable to the passage of time as interest income. See paragraph <a href=\"/asc/326/30/#326-30-50-8\" class=\"xref\">326-30-50-8</a> for a disclosure requirement applicable to creditors that choose the latter alternative and report changes in present value attributable to the passage of time as interest income.</span></span></div></div>","snippet":"When an entity applies the guidance in paragraph 326-30-35-7, the change in present value of cash flows expected to be collected from one reporting period to the next may result not only from the passage of time but also…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90a536c2f73ae472cac7a760c00033c99e603d2663acfc19c06ded9c123e31ba","downloaded_from":"2026-09-09T23:50:17.868Z","last_downloaded_at":"2026-09-09T23:50:17.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479130","source_sha256":"e3a9bed28e67b390087e0e0b9606bb57eadfb8cccd12a6e971cad8cef786e779"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5a3b4ac2f44061947381670423683fcbe8e3df16577c20b8d0b464278191f53","downloaded_from":"2026-09-09T23:50:17.868Z","last_downloaded_at":"2026-09-09T23:50:17.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479130","source_sha256":"e3a9bed28e67b390087e0e0b9606bb57eadfb8cccd12a6e971cad8cef786e779"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7db270fbdcaddfe24aff7fc5223b57fca57487375a616f0e85c6ef0de9e03d9","downloaded_from":"2026-09-09T23:50:17.868Z","last_downloaded_at":"2026-09-09T23:50:17.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479130","source_sha256":"e3a9bed28e67b390087e0e0b9606bb57eadfb8cccd12a6e971cad8cef786e779"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7db270fbdcaddfe24aff7fc5223b57fca57487375a616f0e85c6ef0de9e03d9","downloaded_from":"2026-09-09T23:50:17.868Z","last_downloaded_at":"2026-09-09T23:50:17.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479130","source_sha256":"e3a9bed28e67b390087e0e0b9606bb57eadfb8cccd12a6e971cad8cef786e779"}}