Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-Method of accounting required for all passive investments in which the investment is valued at the price for which the investor could sell the asset in an orderly transaction between market participants

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