Overview of Investments in Other Entities, ASC 320

Investments in Other Entities

1. Investments in debt securities
2. Investments in equity securities that have (A)
(A) readily determinable fair value
3. Investments in common stock of subsidiaries
–> subsidiaries: more than 50% of voting rights
4. Investments in common stock with significant influence
–> significant influence: 20% or more up to 50% of voting rights
5. Investments in partnerships, unincorporated joint ventures, limited liability companies
6. Investments in common stock other than previous cases
7. Beneficial investments in securitized financial assets

Investments in debt securities
–> Apply asc topic 320: Investments – Debt and Equity Securities
–> SFAS 115

Investments in equity securities that have (A)
(A) readily determinable fair value
–> Apply asc topic 320: Investments – Debt and Equity Securities
–> SFAS 115

Investments in common stock of subsidiaries
–> Apply asc topic 810: Consolidation
–> ARB 51, SFAS 160

Investments in common stock with significant influence
–> Apply asc topic 323-10: Investments – Equity Method and Joint Ventures
–> APB 18

Investments in partnerships, unincorporated joint ventures, limited liability companies
–> Apply asc topic 323-30: Partnerships, Joint Ventures, Limited Liability Entities
–> AICPA Accounting Interpretation (AIN) APB 18

Investments in common stock other than previous cases
–> Apply asc topic 325-20: Cost Method Investments
–> APB 18

Beneficial investments in securitized financial assets
–> Apply asc topic 325-40: Beneficial Interests in Securitized Financial Assets
–> FASB Emerging Issues Task Force (EITF) Issue No. 99-20

 

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