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Debt Securities 1. Held to maturity - At amortized cost - No unrealized gain or loss 2. Available for sale - Fair value - Unrealized gain or loss apart from net income - Change in fair value 3. Trading securities - Fair value - Unrealized gain or loss part of net income
Typology: Summaries
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Investment Debt Securities
Equity securities
Holdings of more than 50 percent (consolidated statements)—investor has controlling interest. Derivatives
In summary, companies follow these guidelines in accounting for derivatives.
Report gains and losses resulting from hedge transactions differently, depending on the type of hedge.