how should the change in fair value of quot;available-for-salequot; securities be accounted for? 2. can you tell more about equity method of

  1. how should the change in fair value of “available-for-sale” securities be accounted for?

2. can you tell more about equity method of accounting for investment in other companies?

3. how should the change in fair value of “available-for-sale” securities be accounted for?