Held-to-maturity (HTM) securities are purchased to be owned untilmaturity. For example, a company’s management might invest in a bond that they plan to hold to maturity. There are different accounting treatments for HTM securities compared to securities that are liquidated in the short term. ...
and they are purchased to be held until they mature. Since stocks do not have a maturity date, they do not qualify as held-to-maturity securities.债券
and they are purchased to be held until they mature. Since stocks do not have a maturity date, they do not qualify as held-to-maturity securities.
2英语翻译amortized cost held-to maturity securities are reported on the balance sheet at amortized cost.amortized cost is equal to the face value less any unamortized discount or plus any unamortized premium .什么是 amorized cost ,麻烦给解释下,能不能翻译下上面的的句子,感觉很迷惑呀!反馈...
Held to maturity securities are those that companies purchase and intend to hold until they mature. They are unlike trading securities or available for sale securities.
as held-to-maturity securities, since they have no maturity dates, and so cannot be held to maturity. Interest is reported as other income on the income statement and if sold before the maturity is expired, any gains or losses on sale is reported on the income statement....
if a security can be paid or otherwise settled in a manner that the holder may not recover substantially all of its investment the held-to-maturity classification may not be usedsecurities classified as held-to-maturity are reported as current or non-current assets based on their time to ...
derivatives; held-to-maturity securities, originated loans and originated securities are measured at amortized cost, providing they are not held-for-trading... RP Gray - 《Abacus》 被引量: 36发表: 2003年 A case for fair value accounting for debt securities It categorizes debt securities into...
百度试题 题目 Held-to-maturity securities are equity securities a company intends and is able to hold until maturity. A.正确B.错误 相关知识点: 试题来源: 解析 B 反馈 收藏
Fixed Income Securities—Held‐to‐Maturitydoi:10.1002/9781119199465.ch4Unrealized capital gainsheld‐to‐maturityAmortizationcash flowsinternal rate of returnEquity instrumentsfinancial assetsliabilityre‐estimationJohn Wiley & Sons, LtdAccounting for Investments...