Debt securities issued by the Federal Home Loan Bank, the Student Loan Marketing Association and the Government National Mortgage Association are known as

Which of the following is the main difference between U.S. GAAP and IFRS in accounting for equity investments?

A) IFRS requires all equity securities to reported at cost, allowing companies to report gains and losses only when those securities are sold. B) For equity securities without quoted prices in the active market, IFRS allows companies to determine a fair value for these securities based on market comparables or a discounted cash flow methodology. C) For trading equity securities, unrealized gains and losses are reported as part of other comprehensive income instead of net income. D) IFRS requires companies to report all equity securities into one investment classification, instead of the three investment classifications allowed under U.S. GAAP.

Identify and explain at least three of the general rules for examining control charts to see if a process is in statistical process control

What will be an ideal response?