FinancialAccountingReview.com

U.S. GAAP Codification Accounting Standards, ASC




U.S. GAAP
Financial Accounting Review


Principles of AccountingAccounting by Topic Accounting Terms Dictionary

Section 4220: Overview of Investments in Other Entities

1. 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

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

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

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

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

6. 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

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

8. 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




Index of U.S. GAAP Financial Accounting Review


U.S. GAAP by Codification Topics 
 
 105  GAAP Hierarchy 
 105  GAAP History 

 205  Presentation of Financial Statements 
 205-20 Discontinued Operations 
 210  Balance Sheet 
 210-20 Offsetting 
 220  Comprehensive Income 
 225  Income Statement 
 225-20 Extraordinary and Unusual Items 
 230  Statement of Cash Flows 
 250  Accounting Changes and Error Corrections 
 260  Earnings per Share 
 270  Interim Reporting
 
 310  Impairment of a Loan
 320  Investment Securities 
 320  Other-Than-Temporary Impairments, FSP FAS 115-2 
 320-10-05 Overview of Investments in Other Entities 
 320-10-35 Reclassification of Investments in Securities
 323-10 Equity Method Investments
 323-30 Investments in Partnerships and Joint Ventures 
 325-20 Cost Method Investments 
 330  Inventory

 340-20 Capitalized Advertising Costs 
 350-20 Goodwill 
 350-30 Intangibles Other than Goodwill 
 350-40 Internal-Use Software 
 350-50 Website Development Costs 
 360  Property, Plant and Equipment
 360-20 Real Estate Sales


 410  Asset Retirement and Environmental Obligations 
 420  Exit or Disposal Cost Obligations 
 450  Contingencies 
 450-20 Loss Contingencies 
 450-30 Gain Contingencies
 480  Redeemable Financial Instruments 

 505-20 Stock Dividends, Stock Splits 
 505-30 Treasury Stock 

 605  SEC Staff Accounting Bulletin, Topic 13 
 605-25 Revenue Recognition - Multiple Element Arrangements 
 
 715-30 Defined Benefit Plans - Pension
 718  Share-Based Payment 
 730  Research and Development 
 730-20 Research and Development Arrangements 

 805  Business Combinations  
 810  Consolidation 
 810  Noncontrolling Interests 
 810  Consolidation of Variable Interest Entities, SFAS 167 
 
 815  Derivatives and Hedging Overview 

 820  Fair Value Measurements  
 820  Fair value when the markets are not active, FSP FAS 157-4
 825  Fair Value Option 

 830  Foreign Currency Matters 
 830-20 Foreign Currency Transactions 
 830-30 Translation of Financial Statements 
 835  Interest 
 835-20 Capitalization of Interest 
 835-30 Imputation of Interest 

 840  Leases 
 840-20 Operating Leases 
 840-30 Capital Leases 
 840-40 Sale-Leaseback Transactions
 845  Nonmonetary Transactions 

 855  Subsequent Events 
 860-20 Sale of Financial Assets, SFAS 166 
 860-50 Servicing Assets and Liabilities, SFAS 156 

 985-20 Costs of software to be sold  


Copyright © AccountingInfo.comTM  Legal Disclaimer