Use ASC Topic 321 paragraph indicates the entities that the topic applies to * paragraph defines the entities that the topic does not apply to. There are examples given. paragraph * paragraph the examples of equity securities added to the definition are the definition of fair value is the describes the instruments the topic applies to describes the instruments the topic does not apply to purchase and sales contracts that would be received to sell an asset or paid to transfer a liability in an transaction between market participants at the date paragraph describe how a company can measure the amount of a security that doesn't have a "readily determinable" fair value * paragraph describes how to calculate the amount of an impairment loss. Use ASC Topic 321 paragraph indicates the entities that the topic applies to * paragraph defines the entities that the topic does not apply to. There are examples given. paragraph * paragraph the examples of equity securities added to the definition are the definition of fair value is the describes the instruments the topic applies to describes the instruments the topic does not apply to purchase and sales contracts that would be received to sell an asset or paid to transfer a liability in an transaction between market participants at the date paragraph describe how a company can measure the amount of a security that doesn't have a "readily determinable" fair value * paragraph describes how to calculate the amount of an impairment loss