TAILIEUCHUNG - Statement of Financial Accounting Standards No. 115

As the first ever effort to collect and present data on projected, climate-related investments under reference and mitigation scenarios, the preparation of this paper was possible only due to the collaboration and support extended by different international financial institutions, UN agencies, intergovernmental organizations and non-governmental organizations, other relevant agencies, and representatives of the private sector and civil society. I would also like to thank all the experts who provided invaluable comments during the conceptualization phase of the project, and on the various technical papers prepared as a part of this exercise. This extensive network of experts and institutions created, to my mind, represents an important resource for the Parties for any further. | Statement of Financial Accounting Standards No. 115 FAS115 Status Page FAS115 Summary Accounting for Certain Investments in Debt and Equity Securities May 1993 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7 . BoX 5116 NORWALK CONNECTICUT 06856-5116 Copyright 1993 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced stored in a retrieval system or transmitted in any form or by any means electronic mechanical photocopying recording or otherwise without the prior written permission of the Financial Accounting Standards Board. Page 2 Statement of Financial Accounting Standards No. 115 Accounting for Certain Investments in Debt and Equity Securities May 1993 CONTENTS Paragraph Numbers Introduction 1- 2 Standards of Financial Accounting and Reporting Scope 3- 5 Accounting for Certain Investments in Debt and Equity Securities 6- 18 Held-to-Maturity Securities 7- 11 Trading Securities and Available-for-Sale Securities 12 Reporting Changes in Fair Value 13-14 Transfers between Categories of Investments 15 Impairment of Securities 16 Financial Statement Presentation 17-18 Disclosures 19-22 Effective Date and Transition 23-25 Appendix A Background Information and Basis for Conclusions 26-123 Appendix B Amendments to Existing Pronouncements 124-136 Appendix C Glossary 137 Page

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