Held-to-maturity (HTM) securities, as the name implies, are purchased to be owned until they mature. Different accounting treatments occur for HTM securities, vs. securities that are liquidated in the short term.
Held-to-maturity (HTM) securities are purchased to be owned until maturity. For example, a company’s management might invest in a bond that they plan to hold to maturity.持有至到期证券是一经购买拟持有至到期的证券。比如，一家公司的管理层可能会购买其计划持有至到期的债券。There are different ...
网络持有至到期投资;持有至到期日投资;持有至到期资产 网络释义 1. 持有至到期投资 持有至到期投资(held-to-maturity investment)持有至到期投资,指企业有明确意图并有能力持有至到期,到期日固定、回收金额 … www.55188.com|基于108个网页 2. 持有至到期日投资 ...
持有至到期投资(Held-to-maturity investment) 持有至到期投资，指企业有明确意图并有能力持有至到期， 到期日固定、回收金额固定或可确定的非衍生金融资产。 以下非衍生金融资产不应划分为持有至到期投资： （一）初始确认时划分为交易性非衍生金融资产； （二）初始确认时被指定为可供出售非衍生金融资产...
The invention discloses a computing method for held-to-maturity investment on basis of Excel finance modeling. The computing method comprises the following steps: designing a basic data input interface and designing a data computing area interface and a corresponding computing formula. According to ...
to the original investment guidelines provide for the long-term bond investments, and accounts of specific re-processing of the provisions of this article with examples to explain the corresponding held-to-maturity investments accounting.First, the definition of held-to-maturity investments and 1 ...
Definition: Held to maturity securities are investments that management intend to keep for the life of the investment and not sell before they mature or expire.What Does Held to Maturity Securities Mean? Contents [show] When a company buys stocks or debt securities as investments, there are seve...
持有至到期投资减值准备(rovision for diminulation in value-investments；Reserve for Held-To-Maturity Investment Impairment) 持有至到期投资 是指公司准备持有至到期以取得利息收益的 国债 、 企 业债券 以及其他理财工具投资。
百度试题 结果1 题目Held-for-maturity investment 相关知识点: 试题来源: 解析 持有至到期投资 反馈 收藏
·Accounting standards require debt or equity securities to be classified when they are purchased. In addition to held-for-trading, classifications include held-to-maturity and available for sale.会计准则规定，购买债务证券或权益证券时必须对其进行分类。除交易性金融资产外，还包括持有至到期证券和可供出售...