GAAP Investment Accounting: Available-for-Sale

  • Investments
  • Insurance
  • Basic

Debt securities that are not classified as either Trading securities or as Held-to-Maturity securities are classified as Available-for-Sale. This category of investments is reported as an asset on the balance sheet at fair value, and changes in fair value are recognized through accumulated other comprehensive net income (AOCI), net of tax. There are a number of note disclosures required in the financial statements for Available-for-Sale investments.

This OnDemand learning session will provide an overview of the accounting for Available-for-Sale debt securities, including example journal entries and financial statement disclosures.