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Fair Value Accounting: Understanding the Treatment of Debt Securities Measured Through Other Comprehensive Income
fair value other comprehensive income debt securities measurement category accounting standards financial reporting comprehensive income derivative instruments financial liabilities
The fair value through other comprehensive income without recycling measurement category is available to which of the following? A. Debt securities meeting certain criteria B. Equity securities meeting certain criteria C. Derivative instruments D. Financial liabilities

A. Debt securities meeting certain criteria

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