United States

A guide to accounting for investments, loans and other receivables


July 2019 (Updated December 2019)

Download the guide

Our publication, A guide to accounting for investments, loans and other receivables under the new guidance affecting the accounting for financial assets, provides a high-level overview of the accounting for investment securities, loans and other receivables and includes the following chapters:

  • Chapter 1: Overview
  • Chapter 2: Accounting for equity securities
  • Chapter 3: Accounting for debt securities
  • Chapter 4: Recognition of credit losses on AFS debt securities
  • Chapter 5: Accounting for loans and other receivables
  • Chapter 6: Recognition and measurement of credit losses on financial assets measured at amortized cost and off-balance-sheet credit exposures
  • Chapter 7: Fair value option
  • Chapter 8: Presentation and disclosure considerations

Chapter 1 provides an overview of the accounting standards updates (ASUs) affecting the accounting for financial assets issued by the Financial Accounting Standards Board (FASB) in recent years, including (but not limited to) ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Chapter 1 also provides a comparison of preexisting and amended U.S. generally accepted accounting principles to International Financial Reporting Standards for certain types of financial instruments. Each of the remaining chapters begins with a more in-depth summary of the key changes made by the FASB in recent years and then goes on to explain the FASB’s guidance on a particular topic as amended for all recent changes. In addition, numerous examples are provided throughout the guide.

Download the guide

How can we help you?

To discuss how our team can help your business, contact us by phone 800.274.3978 or