E 12-8 FASB codification research; disclosures LO12-3, LO12-4, ...

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E 12-8 FASB codification research; disclosures LO12-3, LO12-4, LO12-6, LO12-7 CQDE Access the FASB's Codification Research System at the FASB website www.fash.org and select Basic View for free access. Required: Indicate the specific Codification citation (XXX-XX-XX-X or XXX-XX-XX.XX) for accounting for each of the following items: 1. Unrealized holding gains for trading securities should be included in earnings. 2. Under the equity method, the investor accounts for its share of the earnings or losses of the investee in the periods they are reported by the investee in its financial statements. 3. Transfers of securities between categories are accounted for at fair value. 4. Disclosures for available-for-sale securities should include total losses for securitics that have net losses included in accumulated other comprehensive income

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