What disclosures about marketable securities are required by U.S. GAAP?
DISCLOSURES ABOUT MARKETABLE SECURITIES
U.S. GAAP and IFRS require disclosures about marketable securities each period. The following disclosures reflect U.S. GAAP requirements. IFRS requirements are similar but can result in less detailed disclosures.
1 . The aggregate fair value, gross unrealized holding gains, gross unrealized holding losses, and amortized cost for debt securities held to maturity and for debt and equity securities available for sale.
2 . The proceeds from sales of securities available for sale, and the gross realized gains and gross realized losses on those sales. The statement of cash flows shows the cash expenditures to purchase available-for-sale securities and the cash receipts from maturities and sales of available-for-sale securities.
3 . The change during the period in the net unrealized holding gain or loss on securities available for sale included in a separate shareholders' equity account. section.
4 . The change during the period in the net unrealized holding gain or loss on trading securities included in earnings.
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