How can professional accounting organizations provide resources and guidance on this topic?

Jun 9, 2022 ... Why is my Unrealized Loss on Available-for-sale Securities so large? Fair market values for investments can be understood as a pricing ... “Available-for-sale” (“AFS”) generally means that the company plans to hold the equity security for a period greater than 1 year. Available-For-Sale ... The accounting for investments in available-for-sale debt is similar to the accounting for trading securities. In both cases, the ... Feb 12, 2019 ... ASU No. 2016-01 eliminates the distinction between trading and available-for-sale securities, all equity investments (with exceptions) will now ... Available for sale (AFS) — Securities that are not classified as held to ... Trading — Trading securities are accounted for at fair value through net income ( ... Mar 22, 2024 ... Edward Imperatore spoke with Law360 about the U.S. Securities and Exchange Commission's insider trading enforcement action against Matthew ... securities: trading securities and investment securities. Trading securi ... available-for-sale (AFS) securities. Unreal- ized gains and losses on held ... Investments in Available-for-Sale Securities and Other Cost Investments. (5) Investments in Available-for-Sale Securities and Other Cost Investments. All ... Impairment of available-for-sale securities: 32, Total other-than-temporary impairment of available-for-sale securities, (18), (135), (39), (610). 33, Portion ... Available-for-sale securities are those securities that are not classified as trading or held-to-maturity debt securities. Such securities are recorded at fair ...