Reporting Results Essay Example | Topics and Well Written Essays - 250 words - 1

Reporting Results - Essay ExampleThey represent loans received. The security holder is entitled to repayment of principal and receiving of interest payments. blondness securities reflect ownership of interest and trading securities get a bazaar value report (Finkler, 2010). For the available for sale securities, they are reported at fair(a) value. Their income excludes the unrealized losses and gains. They are reported as separate equity part that has no effect on the years net income.On the hand, not-for-profit health care organizations have all debts and equity reported at fair value (Finkler, 2010). A change in the net assets includes losses and gains. These gains and losses are reflected in the unrestricted net assets unless a donor or law prohibits it. An important feature is that all debt securities are depicted at fair value inclusive of those considered held to maturity by the former group. In this category, focus is not on net income however, importance is vested on the total available resources. This makes the inclusion body of gains or losses in the net income to be