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There are several impairment models in US GAAP and several specifically exclude entities that report assets at fair value with changes recorded through the P&L. However, ASC 325-40 (formerly EITF 99-20) specifically includes investment companies within its scope. When an investment company holds a beneficial interest, please refer to the guidance in the Loan and Investments Guide.

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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