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AC 313 ch12 investment discussion - Held-to-Maturity...

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Held-to-Maturity SecuritiesInvestments in debt securities for the investors have a intent and ability to hold to maturity and reportedat amortized cost.Trading securitiesInvestments held in an active trading account and reported at fair value with unrealized gains and lossesincluding in net income.Securities available-for-sale
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Term
Fall
Professor
GARYPATINO
Tags
Finance, Generally Accepted Accounting Principles, held to maturity securities

Unformatted text preview: Debt and equity securiTes not classiFed as either held-to-maturity securiTes or trading securiTes. A±S should be reported at fair value with unrealized holding gains and losses excluded from net income and reported in a separate component of stock holders’ equity....
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