Financial Reporting - Investments
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Investments must be reported at _____ _______:
Investments must be reported at fair value for which funds:
GASB #52 established that ______ and ______ investments must be reported at fair value:
land and real estate investments held by endowments
According to GASB #53, when reporting for derivatives, which types of information is required in the disclosure:
- Instrument type: swap, lock, options, cap, collar, futures
- Objectives, terms and risks
- Methods and assumptions used to determine fair value
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