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QUESTION
Describe the disclosure requirements for investments in debt and equity securities. Discuss the accounting for impairments of debt and equity...
Describe the disclosure requirements for investments in debt and equity securities. Discuss the accounting for impairments of debt and equity investments. Describe the accounting for transfer of investment securities between categories. Explain who uses derivatives and why. Understand the basic guidelines for accounting for derivatives. Describe the accounting for derivative financial instruments. Explain how to account for a fair value hedge. Explain how to account for a cash flow hedge.
