1.1.20 Gains and Losses on Investments
Issue In the 2012 Taxonomy, the accumulated gains and losses on Available-for-Sale and Held-to-Maturity securities had the elements representing accumulated gains as a debit amount and accumulated losses as a credit amount. In 2013, these balance attributes were changed to reflect the amounts of unrealized gain or loss for AOCI for Available-for-Sale securities. As a […more]