external reporting

Navas 27 April 2020 at 13:25 PM

A decline in the value of an available-for-sale debt security below cost that is deemed to be other than temporary should
A) Not be realized until the security is sold.
B) Be treated as a realized loss and included in the determination of net income for the period.
C) Be accumulated in a valuation allowance resulting from the passage of time.
D) Be treated as an unrealized loss and included in the equity section of the balance sheet as a separate item.

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FACULTY 18 May 2020 at 06:14 PM

Be treated as a realized loss and included in the determination of net income for the period.(option B)

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todij63000 18 February 2026 at 05:41 AM

Reading your accounting question about external reporting reminded me how heavy finance topics can feel after a while. I took a short pause and opened astronaut gamejust to reset my focus for a few minutes. The gameplay is simple and loads quickly, so it didn’t distract too much from studying. After that small break it actually felt easier to return to the material and reread the explanation. Sometimes a quick change of pace like this helps me stay more focused during long study sessions in India.

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