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This chapter outlines the presentation and disclosure of investments in debt and equity securities and includes examples of the required disclosures.
This chapter does not address investments in consolidated entities (FSP 18), equity method investments (FSP 10), hedging of investments (DH 6), or subsidiary investments in parent company common stock in the subsidiary's standalone financial statements (FSP 5.9.4).
New guidance
In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 introduces a new model for recognizing credit losses on financial instruments based on an estimate of current expected credit losses. The ASU also provides updated guidance for the impairment of available-for-sale debt securities and includes additional disclosure requirements. Subsequent to the issuance of this standard, the FASB issued additional Accounting Standards Updates amending and clarifying the guidance based on feedback from constituents and discussions of the Transition Resource Group.
The new presentation and disclosure guidance in ASU 2016-13 has not been reflected in this chapter, but is included in LI 12.

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