FASB ASC 325 – Investment – Other

The Financial Accounting Standards Board (FASB) released the 300 section of the Accounting Standards Codification for the purpose of discussing the broad 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.

For more in depth information on this and other FASB ASC topics, check out the following books.

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