Trading Securities As Stock Portfolio (Fair Value Adjustment, Unrealized Holding Gain Or Loss)
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11 سال پیش
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Accounting for Trading Securities as
Accounting for Trading Securities as a portfolio of stock securities, at each reporting date, report Trading Securities at fair value with unrealized holding gains & losses reported as part of Net Income, (exclusive of any interest or dividends), example compares cost of securities to their fair value to determine any unrealized gain or loss on the securities, the fair value adjustment is based on the previous securities adjustment and the fair value adjustment required to value the trading securities at their fair value for the current reporting period, the unrealized gain or loss is reported as other revenues gains or losses as part of net income for the period, detailed accounting by Allen Mursau
11 سال پیش
در تاریخ 1392/02/18 منتشر شده
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