A guide to accounting for investments, loans and other receivables

RSM’s A Guide to Accounting for Investments, Loans and Other Receivables addresses the accounting for certain investments in equity and debt securities, loans and other receivables. Among other FASB Accounting Standards Codification (ASC) topics, this guide addresses:

• Accounting for equity securities under ASC 321 (including certain options and forward contracts to purchase equity securities)
• Accounting for debt securities under ASC 320 (including certain options and forward contracts to purchase debt securities)
• Recognition of credit losses on available-for-sale debt securities under ASC 326-30
• Accounting for loans and other receivables under ASC 310
• Recognition and measurement of credit losses on financial assets measured at amortized cost and off-balance-sheet credit exposures under ASC 326-30
• Application of the fair value option under ASC 815-10 and ASC 825-10
• Presentation and disclosure considerations for the topics outlined above

The March 2026 edition of this guide has been primarily updated to reflect the recent amendments to the FASB’s ASC resulting from the issuance of the following Accounting Standards Updates (ASU):

• ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets
• ASU 2025-08, Financial Instruments – Credit Losses (Topic 326): Purchase Loans

Appendix C contains a full summary of the significant changes included in this edition.

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