Which of the following disclosures is not required by current GAAP for investments in securities?

A) the proceeds from sales and the gross realized gains and losses from the sale of available-for-sale securities.
B) the circumstances leading to the decision to sell or transfer a trading security.
C) the contractual maturities of held-to-maturity debt securities.
D) the change in net unrealized holding gain or loss that is included in each income statement for trading securities.


C

Business

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