Which of the Following Disclosures Is Not Required for Investments

question 55

Multiple Choice

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

• 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 aggregate fair value of available-for-sale securities by major security type

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Definitions:

Measurement Perspective

An approach focusing on quantitatively assessing performance, effectiveness, or success in various fields.

Investments

The action of allocating resources, usually financial, into something with the expectation of generating income or profit in the future.

Positive Results

Outcomes of a specific action or set of actions that are favorable, beneficial, or meet the expected objectives.

Content Loyalty Metric

A measure used to determine the degree to which an audience consistently engages with a brand's content over time.