How do T accounts help in tracking the fair value of AFS securities?

• A. They provide a visual representation of changes in the investment and unrealized gains or losses over time.
• B. They are used to determine the classification of AFS securities as current or long-term assets.
• C. They are used to calculate the dividend revenue from AFS securities.
• D. They help in calculating the initial measurement of AFS securities at cost.

Answer: (A)