FAR 9.4.2016.1

Deficits accumulated during the development stage of a company should be:

How should plan investments be reported in a defined benefit plan's financial statements?

Fair value is the price that would be received to sell an asset or paid to transfer a liability in -----------------------------------------------------------------------------------.

Net realizable value is used for ----------------------------- and ----------------, ----------------------, and ----------------------.

Neely Co. disclosed in the notes to its financial statements that a significant number of its unsecured trade account receivables are with companies that operate in the same industry. This disclosure is required to inform financial statement users of the existence of:

--------------- risk must be disclosed