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identify the categories of debt and equity securities, and describe the accounting and reporting treatment for each category. How do debt and equity securities differ?

identify the categories of debt and equity securities, and describe the accounting and reporting treatment for each category. How do debt and equity securities differ? Describe how the various levels of ownership impact how companies account for investments.

What are the three categories of SFAS 115? How are they determined? How do we treat unrealized gains and losses under each method? How are the unrealized gains and losses reported?

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