A practical guide to financial instrument classification under US GAAP — debt securities under ASC 320, equity investments under ASC 321, the ASC 825 fair value option, and IFRS 9 differences.
Accounting · Topic
US GAAP Financial Instruments & Reporting
Expert guides, analysis and tool comparisons on US GAAP Financial Instruments & Reporting from the kurums.com Accounting desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 19, 2026
Latest in US GAAP Financial Instruments & Reporting
ASC 280 Segment Reporting Under US GAAP: The Management Approach Explained
A practical guide to ASC 280 — the management approach, identifying operating segments and the chief operating decision maker, required disclosures, recent enhancements, and IFRS 8 alignment.
ASC 230 Statement of Cash Flows Under US GAAP: Structure, Methods and Classification
A practical guide to ASC 230 — the three sections of the cash flow statement, the direct and indirect methods, classification of interest and dividends, and key differences from IFRS.
ASC 820 Fair Value Measurement Under US GAAP: Definition, Hierarchy and Disclosures
A practical guide to ASC 820 — the exit-price definition of fair value, the three-level hierarchy, valuation techniques, measuring liabilities and non-financial assets, and disclosures.
CECL and ASC 326: The Current Expected Credit Loss Model Under US GAAP
A practical guide to CECL under ASC 326 — the current expected credit loss model, how it works, who it affects, the judgments and disclosures involved, and how it differs from IFRS 9.
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