Once the equity method is adopted by an investor, the method must continue in use until the investment to which it has been applied is sold or liquidated by some other means.
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Q3: Amortization of discount or premium on trading
Q4: The fair value method requires that companies
Q5: When an investor has holdings of less
Q6: In instances of "significant influence" (generally an
Q7: The equity method gives recognition to the
Q9: Trading securities and available-for-sale securities are classified
Q10: When a company sells available-for-sale securities, a
Q11: Held-to-maturity securities should be classified as current
Q12: For debt securities, the impairment test is
Q13: Subsequent increases and decreases in the fair
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