External resource

FASB ASC Topic 320, Investments—Debt Securities

Authoritative US GAAP research starting point for debt security classification, amortized cost, fair value presentation, sales, transfers, and disclosures.

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Publisher: Financial Accounting Foundation
Standing: Primary authority
Version: Topic 320 as accessed 2026-08-08
Relevant parts: Topic 320; classification and subsequent-measurement guidance, with Topic 326 credit-loss cross-references
Currency: current · checked Aug 8, 2026

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Debt-security accounting begins with the instrument and the supplied classification. Held-to-maturity, available-for-sale, and trading are not three names for the same fair-value entry. Amortized cost, fair value, earnings, OCI, credit allowance, sale result, and transfer date remain separate layers.