FASB Statement 124, Accounting for Certain Investments of Not-For-Profit Organizations

FASB Statement 124, Accounting for Certain Investments of Not-for-Profit Organizations:

A) Requires that investments in equity securities be carried at book value.
B) Requires that investments accounted for under the equity method be adjusted to fair value at the end of the accounting period.
C) Requires that investments in debt securities be carried at fair value.
D) Requires that investments in consolidated subsidiaries be reported as permanently restricted.