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ASC 320

FEATURED ARTICLES

All articles in this category pertain to ASC 320. Issued by FASB, ASC 320 provides detailed guidance on accounting for debt securities. It classifies debt securities into three categories, held-to-maturity, trading, or available-for-sale.

Learn more about ASC 320 below.

Investment Accounting Methods under US GAAP Explained

Investment Accounting Methods under US GAAP Explained

by Kiley Arnold | Nov 12, 2021 | Articles, ASC 320, ASC 321, ASC 323, Debt Securities, Equity Method, Equity Securities, Investment Accounting, US GAAP Accounting

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Material Accounting

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  • Auditing
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  • Investment Accounting
  • Lease Accounting

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