Available-for-sale securities are adjusted on balance sheets to reflect fair market values. Changes impact stockholders’ equity via Accumulated Other Comprehensive Income or Loss. Monitoring ...

Regular fair value adjustments will accumulate over time in order to keep the balance sheet in balance. If a company invests successfully in available-for-sale securities, the result will be an ...

Thanks -- and Fool on! The article How to Calculate Fair Value Adjustments to Stockholders' Equity With Available-for-Sale Securities originally appeared on Fool.com.