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ASC 320 specifies the accounting and reporting requirements for those securities classified as held-to-maturity, available-for-sale, or trading. Proper classification is important to the application of ASC 320 because the accounting treatment of the investments depends on such classification. For discussion on the appropriate classification of debt securities, refer to LI 3.3.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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