Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 320
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Entities applying US GAAP; specialized investment-company and industry guidance may differ
- Last source check recorded
- Aug 8, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB ASC Topic 320, Investments—Debt Securities
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (10)
- Available-for-sale credit-loss layer
- Available-for-sale debt security
- Debt security investment
- Debt-security classification transfer
- Debt-security fair-value adjustment
- Held-to-maturity debt security
- Investment amortized cost
- Investment instrument scope
- Security sale and realized result
- Trading debt security
Instructional scope
This record supports a supplied debt-security classification and the separate amortized-cost, fair-value, earnings, OCI, sale, and transfer layers.
Limitations
Topic 326 separately controls credit-loss measurement. The record does not infer intent and ability, value the instrument, or decide whether a sale affects a broader held-to-maturity assertion.