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| Learning Objectives are classified as conceptual, analytical, or procedural.
After completing this chapter you should be able to: Conceptual C1 Distinguish between debt and equity securities and between short-term and long-term investments. C2 Describe how to report equity with control. C3 Appendix 15A—Explain foreign exchange rates and record transactions listed in a foreign currency. Analytical A1 Compute and analyze the components of return on total assets. Procedural P1 Account for held-for-trading securities. P2 Account for available-for-sale securities. P3 Account for held-to-maturity securities. P4 Account for equity with significant influence. |