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In: AccountingWhat are the two main types of investment securities thatcompanies hold? What are the key...What are the two main types of investment securities thatcompanies hold? What are the key issue in accounting for theseinvestment securities, including cost and fair value accounting?Discuss accounting for investment in debt securities, includingheld-to-maturity, trading, and available-for-sale securities, atinitial recognition and subsequent to acquisition. Discuss indetail accounting for investment in equity securities when theinvestor has no significant influence and the securities are heldas trading securities or available-for-sale securities at initialrecognition and subsequent to acquisition. Include accounting forinvestment without readily determinable fair values. Discussaccounting for investment in equity securities where the investorhas significant influence over the investee company. Explain the accounting procedures for long-term notes receivable.Discuss the fair value option in accounting for investing assets.What are the required disclosures for investing assets.