IntermediateAccountingInvestmentsinDebtandEquitySecurities幻灯片.pptVIP

If the investment securities purchased by Caesh Company are classified as trading securities and are deemed to have been acquired for operating purposes, the unrealized gain appears in the operating activities section. Cash Flows from Gains and Losses on Trading Securities Required Additional Disclosures 1. Trading securities The change in net unrealized holding gain or loss that is included in the income statement. Available-for-sale securities Aggregate fair value, gross unrealized holding gains and gross unrealized holding losses, and amortized cost basis by major security type. The pro