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TopicDescription
Investment ClassificationDifferentiating between equity, debt, and derivatives securities and classifying investment portfolios
Financial Instruments MeasurementFair value measurement and Amortized cost measurement
Impairment of InvestmentsRecognizing impairment losses and assessing recoverability of investments
Investment Income RecognitionRecording dividends and interest income and Gains/losses on sales of investments
Consolidation of InvestmentsEquity method accounting and Consolidation techniques for significant influence or control over investees
Hedge AccountingRecognition and measurement of hedging instruments and Assessing effectiveness of hedging relationships
Disclosure RequirementsPresentation of financial statement information and Disclosure of accounting policies
Regulatory ComplianceComplying with regulations set by regulatory bodies like SEC and Adhering to relevant accounting standards


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