Question: The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Required: 1. What is the specific citation that describes

The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles.

Required:
1. What is the specific citation that describes examples of circumstances under which an investment is available to be sold and therefore should not be classified as held-to-maturity?
2. List the circumstances and conditions.

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