According to the text, currently, there are a variety of authorities accounting pronouncement dealing with debt and equity. From the e-Activity (Review the authoritative literature on Statement of Financial Accounting Standards (SFAS) 115 at the FASB Website, located at http://www.FASB.org. Note: Click advance search, type in SFAS 115, for search options select All, and click the arrow to begin the search.), summarize the current accounting treatment for investments in debt and equity securities. Identity three (3) issues with implementation that the Emergency Issues Task Force (EITF) has addressed. Recommend a way in which one could overcome these implementation issues. Imagine that you are an investment analyst for your organization and are responsible for the companys investment portfolio. However, the president of the company is not familiar with the various classifications of investments. Your organization has tasked you with presenting a report to the president that compares and contrasts trading securities and available for sale for securities, and the impact the securities have on the financial statements. Also, include in your report a brief explanation of the accounting treatment for unrealized gains and losses and stress to management the importance of maintaining a portfolio of current and non-current securities.