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The accounting for ‘available-for-sale securities’ is largely similar to the accounting in the trading securities (Fischer, Taylor, and Cheng 28). Nonetheless, there exists a difference regarding the recognition of the changes in the value. The changes in value for the trading securities are posted on the operating income. The ‘available for sale securities’ are posted in the special account that is regarded as ‘” unrealized gain/loss in other comprehensive income”. This is recorded in the stockholders’ equity.