Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-Result when the value of securities must be written up or down to fair market value at the balance sheet date, a process referred to as "marking to market"

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) trading securities
I) available-for-sale securities
J) held-to-maturity securities
K) amortized cost method
L) fair value method
M) unrealized gains and losses
N) equity method
O) consolidation worksheet
P) minority interest
Q) business combination
R) goodwill