I am doing my homework and I need some help with Realized and Unrealized losses on Temporary Investments?

Question

What types of securities are covered by FASB Statement No.115? How does company discloses realized and holding gains and losses on investments in equity securities on it financial statements? What's difference between realized and holding gains and losses on investments in debt and equity securities? Please help these are the only questions I am stuck on.

Answer 1

With the realized losses, the money didn't arrive.  You are short and you know exactly how much.  With unrealized losses you are guessing because they aren't due yet.

Answer 2

http://www.fasb.org/st/summary/stsum115....

this is the cliffs notes version of the standard, and should be enough.