The TS unrealized gain/loss goes to earnings, and AFS unrealized g/l goes to OCI. Question -how do you account for it? My understanding is that for TS you go security by security to calculate the total unrealized g/l for earnings. And, for AFS you account G/L for the aggregate of all the securities that the Company classifies as AFS? am I missing something?

I have an old Becker 2007 that I like. And, i'm sure there are some topics that have changed since then. Anyone knows when was the last change for Pensions?

Thanks.

per my understanding, we would go "security-by-security".

There is a valuation account (contra-asset account) where in the gain/loss is being accounted for and in the balance sheet, it is being netted against the original cost of the security account and the value of the security is shown as one amount, that is, the FV.

I am not sure about the changes from Becker 2007 to 2008 and 2009.

for pensions, the last change was in Feb 2008.... may be following link can help you out

http://www.beckercpa.com/students/2008_Financial_6_Update1.p df