accounting research

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Part 
A.
Analyzing Company Investments Disclosures
i.
What  amount  did  the  company  report  as  the  fair  value  of  available

for

sale 
securities?  Trading  securities?  What  level  inputs  were  used  to  determine 
these 
fair values?
ii.
How much did the company report as an unrealized holding gain/loss for 2016 for 
each class of marketable security? Where were these amounts reported?
iii.
Does your company have cost method investments? If yes, explain why?
iv.
What amount did yo
ur company report as equity method investments for its 2016 
fiscal year? Are any assets and liabilities of equity method investees reflected on 
company’s financial statements?Part
C. Postretirement
Benefit Disclosures
Answer  each  of  the  questions  for 
(a)  the  company’s  pension  benefits  and  (b)  the 
company’s other benefits.
i.
How  much  are 
the 
company’s 
Pension  Benefits  expense  and  Other  Benefits 
expense in 2016?
ii.
How  much  are
the
company’s 
actual  and  expected  return  on  plan  assets  for  its 
Pension Benefits p
lans for 2016?
iii.
How  much  are 
the 
company’s 
Projected  Benefit  obligation  and  accumulated 
benefit obligation at December 31, 2016, for its Pension Benefits plans?
iv.
Is each of 
the 
company’s
Pension Benefits and Other Benefits plans in a net asset 
or liability position at December 31, 2016?
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