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Other Interpretations of Statement 115
Additional Guidance on Impairment of Securities
A—No ability to hold accepted accounting principles adjusted AICPA amortized cost auditor available-for-sale securities Brady bonds call into question carrying amount carrying value cash flows classified as held-to-maturity Collateralized Mortgage Obligation component of shareholders cost basis current assets Date Discussed Debt and Equity deferred tax asset determinable fair value disclosures EITF Issue EITF Topic Equity Securities FASB staff FASB Statement FASB Technical Bulletin FFIEC financial statements gain or loss gains and losses guidance held-to held-to-maturity category held-to-maturity securities high-risk mortgage security hold other debt intent and ability intent to hold interest rate Investments in Debt Leslie French market value ment noncurrent assets offsetting entry other-than-temporary impairment paragraph 15 Planned Sale pooling of interests positive intent Q—May Q—Paragraph recognized sale of held-to-maturity sale or transfer SEC staff securities to maturity securitized sell Statement 115 applies Task Force temporary trading securities troubled debt restructuring unrealized holding gains valuation allowance write-down