Hello in this question, there are three questions need to be answer. Please answer them all.

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Q 12-1 estments in debt securities are classified for reporting purposes in one of three categories, and can be accounted for differently depending on the classification. What are these three categories? Does GAAP distinguish between fair values that are readily determinable from current market prices versus those needing to be calculated based on the company's own assumptions? Explain how a user will know about the reliability of the inputs used to determine fair value. IFRS Under IFRS No. 9, which reporting categories are used to account for equity investments when the investor lacks the ability to significantly influence the operations of the investee