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Section 4210: Investments in Debt and Equity Securities
[U.S. GAAP Codification Topic]
320 Investments - Debt and equity securities
320-10 Overall
825-20 Registration payment arrangements
[U.S. GAAP before the Codification]
SFAS 12, December 1975, Accounting for Certain Marketable Securities, Superseded by SFAS 115, in 1993
SFAS 65, September 1982, Accounting for Certain Mortgage Banking Activities
SFAS 114, May 1993, Accounting by Creditors for Impairment of a Loan, an amendment of FASB Statements No. 5 and 15
SFAS 115, May 1993, Accounting for Certain Investments in Debt and Equity Securities
FSP FAS 115-2, April 2009, Recognition and Presentation of Other-Than-Temporary Impairments
SFAS 119, October 1994, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments, Superseded by SFAS 133 in 1998 |