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Accountants must carefully track the fair value of AFS securities, as fluctuations can affect the equity section of the balance sheet through OCI. The classification of AFS also demands stringent adherence to accounting standards to ensure that the securities are not being manipulated for earnings management. In this blog post, we will explain what available-for-sale securities are and how they differ from held-for-trading securities. For example, a company may decide to purchase these security instruments in two or more industries [...]