KPMG US GAAP 2022 Handbook: Investments

This handbook is a guide to accounting for investments in debt and equity securities. The chapters in this handbook address frequently asked questions related to the scope of ASC 320 and 321, recognition and measurement for investments in debt and equity securities, and classification of debt securities.


  • Companies that hold investments in debt and equity securities

Relevant dates

  • Effective immediately

Perspectives on investment accounting

Investment accounting is how KPMG refers to the accounting for debt and equity securities that don’t fall under other accounting models, such as the equity method or consolidation. These remaining investments typically give the investor limited (if any) influence over the investee.

In bringing this guidance together, KPMG aims to help you effectively and efficiently identify the guidance that applies to different types of investments and understand the related accounting requirements. KPMG walks you through available accounting options so that you can make the choice that is right for you.

Report contents

  • Scope and scope exceptions
  • Accounting for investments in debt securities
  • Classification of debt securities
  • Accounting for investments in equity securities

Download from KPMG FRV

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