What are the consolidation rules for SPEs under both IFRS and GAAP?

Sale of available for sale securities ... I understand that gain and losses associated with available for sale securities are recorded in other comprehensive ... AFS Securities earn income from dividends just like we saw with trading security and changes in fair value. Trading Volume; 11. Trading and Available-for-Sale Securities; 13. Cross-Jurisdictional Claims; 14. Cross-Jurisdictional Liabilities; 15. Ancillary Indicators; ... HTM securities, which management has the intent and ability to hold until maturity, are carried at amortized cost. AFS securities are carried at fair value and ... 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 ... Sep 30, 2024 ... Debt securities classified as trading are reported at fair value, with unrealized gains and losses recorded in net income each period. There are two types of securities—debt securities and equity securities. ... An available-for-sale security in other comprehensive income. Generally ... Jun 30, 2023 ... Here's how to implement the new standard when you have AFS debt securities which is addressed in accounting standards codification topic ASC 326 ... 10.2 Available-for-sale securities ... Available-for-sale securities are investments companies hold for an indefinite period. They're reported at fair value on ... Investments in Available-for-Sale Securities and Other Cost Investments. (5) Investments in Available-for-Sale Securities and Other Cost Investments. All ...