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how should the change in fair value of available-for-sale securities be accounted for? 2. can you tell more about equity method of accounting for investment

  1. how should the change in fair value of "available-for-sale" securities be accounted for?

2. can you tell more about equity method of accounting for investment in other companies?

3. how should the change in fair value of "available-for-sale" securities be accounted for?

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