Newly issued FASB 124, Accounting for Certain Investments Held by Not-for-Profit Organizations, says that equity investments with readily determinable fair values and all investments in debt securities should be reported at fair value, with gains and losses included in a statement of activities.
CITATION STYLE
Smith, B. (1998). The Basic Tools of Formal Ontology. Formal Ontology in Information Systems, 181(2), 19–28. Retrieved from http://search.proquest.com/docview/206790710?accountid=14717
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