In accounting for debt investments that are classified as trading investments, ...
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Accounting
In accounting for debt investments that are classified as trading investments,
| A. | A premium is reported separately.
| |
| B. | Any unrealized gain (loss) is reported as part of equity.
| |
| C. | No discount or premium amortization is required. | |
| D. | The fair value is compared to amortized cost to compute any unrealized gain (loss).
|
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