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Standard reference · STD:fasb/asc-321-equity-securities/2026-08-08

FASB ASC Topic 321 — equity securities

Version bound authority record for in scope equity securities measured through earnings and qualifying measurement alternative investments.

Updated Aug 8, 2026 Review due Sep 30, 2026

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 321
Version
Codification content as verified 2026-08-08
Where it applies
United States GAAP
Entities covered
Entities applying US GAAP; consolidation, equity method, derivatives, and specialized guidance evaluated first
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 321, Investments—Equity Securities

Check the applicable effective dates and later amendments in the source before applying this reference.

Concepts using this reference (4)

Instructional scope

This record supports fair-value-through-earnings and, when supplied as eligible and elected, cost less impairment plus or minus qualifying observable-price adjustments.

Limitations

It does not establish instrument scope, significant influence, readily determinable fair value, election eligibility, observable comparability, or fair value.