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? what is the accounting treatment of available for sale securities

Any unrealized gain or loss on available for sale securities deferred into AOCI as valuation gain/loss until it is sold , but permanent decline in market value available for sale recognized directly into income statement   

Securities Law Securities Regulation
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Question added by Mohamed Abd El Fattah , Manager of Budget and Financial Planning Management , Telecom Egypt Treasury and Risk Management Sector
Date Posted: 2023/01/08
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