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how to check if there is any update on standards of accounting that is going to be applied and be tested on 2018 cpa FAR exam?
I have read that Available-for-sale securities is going to be canceled in 2018. and it is no longer called AFS and no longer tested.
I tried to search for the update on CPA exam FAR section in the foum, but I haven’t found anything on investment topic.
so my question is: is it true that AFS when it has unrealized holding gains or losses goes to O.C.I is no longer applied ? it goes to Income statement.
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