



How do analysts use information about available-for-sale securities in their analysis?
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what are available for sale securities
- How can a comprehensive understanding of accounting principles and standards contribute to sound financial reporting of investments?
- How are international accounting standards converging with US GAAP in the area of financial instruments?
- What are the differences in accounting for investments between for-profit and not-for-profit entities?
- How does the concept of prudence or conservatism apply to the valuation of available-for-sale securities?
- How do changes in tax laws affect the accounting for available-for-sale securities?
- How do changes in the fair value of available-for-sale securities affect the debt-to-equity ratio?
- What are the journal entries for impairment losses on available-for-sale securities?
- How are premiums and discounts on debt securities treated for available-for-sale securities?
- Can the classification of a security be changed after initial recognition?
- What are common audit risks associated with available-for-sale securities?
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