Check my work mode: This shows what is correct or incorrect for the work you have completed so far. It does not indicate completion. Access the FASB's Codification Research System at the FASB website (www.fasb.org) and select Basic View for free access. Required: Determine the specific Codification citation for accounting for each of the following items: 1. Unrealized holding gains for trading securities should be included in earnings. 2. Under the equity method, the investor accounts for its share of the earnings or losses of the investee in the periods they are reported by the investee in its financial statements. 3. Transfers of securities between categories are accounted for at fair value. 4. Disclosures for available-for-sale securities should include total losses for securities that have net losses included in accumulated other comprehensive income. Answer is not complete. Requirement Topic Subtopic Section 1 320 10 2 323 10 974 3 320 10 4 320 10 Paragraph Return to questio