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a) How does investment accounting vary by type of investment (i.e. negotiable documents, available-for-sale documents, and held-to-maturity documents)? b) What are the differences between debt

a) How does investment accounting vary by type of investment (i.e. negotiable documents, available-for-sale documents, and held-to-maturity documents)?

b) What are the differences between debt and equity documents?

Note: Please add reference

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