What are the disclosure requirements for investments in equity securities that do not have readily determinable fair values?

Feb 11, 2015 ... Available for sale (AFS): A catch-all for debt and equity securities not captured by either of the above definitions. These are securities that ... Sep 30, 2024 ... Available for sale; Trading. The classification of a debt security is important to the application of ASC 320 because the accounting treatment ... The results show that ex-ante less-capitalized banks (treatment group) realize more gains on AFS securities, relative to better-capitalized banks (control group) ... If your institution is considering selling AFS securities in an unrealized loss position, you need to understand the accounting implications. Jun 12, 2014 ... We find robust evidence consistent with banks using realized available for sale (AFS) securities gains and losses to smooth earnings and increase low ... This Article argues that the rise of algorithmic trading undermines efficient capital allocation in securities markets. It is a bedrock assumption in theory ... Sep 30, 2024 ... Debt securities classified as trading are reported at fair value, with unrealized gains and losses recorded in net income each period. Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for ... “Available-for-sale” (“AFS”) generally means that the company plans to hold the equity security for a period greater than 1 year. Unlisted foreign bonds. −. −. Others. −. −. Policy-reserve-matching bonds. −. −. Equities of subsidiaries and affiliated companies. 984. 984. Available-for-sale ...