The principles regarding trading securities and available-for-sale securities change as of 12/15/19. Access the ‘Recently Complete Projects’ topic material. Search the ‘Recently Completed Projects’ to locate the summary on the ‘Fair Value Measurement’ or another relevant course topic.  1. Summarize the changes and how they might affect a company’s financial reporting.  2. As a nonaccountant, explain why it is important to be aware of these types of updates.  Participate in a follow-up discussion by critiquing the posts provided by your classmates and defending your post against the challenges of peers. Explore the Recently Completed Projects page of the Financial Accounting Standards Board (FASB) website to learn about Fair Value Measurement and other topics relevant to the course. URL:https://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156240004 Explore The Motley Fool website to conduct research relevant to the topic assignment. URL:https://www.fool.com/