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FASB ASC Guide > FASB ASC 325

The Financial Accounting Standards Board (FASB) released the 300 section of the Accounting Standards Codification for the purpose of discussing the braod topic of Assets. Accounting Standards Codification 325 (ASC 325) was released to address the more specific topic of investments in other types of investments than are covered in other sections. These will be more exotic type of investments rather than traditional ones.

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