12 nvestments ntermediate Accounting Accounting School. Zhongnan
12 Investments Accounting School ·Zhongnan University of Economics & Law ntermediate Accounting I 中级会计学
Intermediate Accounting 12 Investments 1. Classification and valuation of Investments 1) Trading securities 2) Available-for-sale $ securities 3)Held-to-maturity debt securities
1. Classification and Valuation of Investments 1) Trading securities 2) Available-for-sale securities 3) Held-to-maturity debt securities Intermediate Accounting 12 Investments
Intermediate Accounting 12 Investments Classification of Investments Trading securities are investments in debt and equity securities that are purchased and held principally for the purpose of selling them in the near term
Classification of Investments Trading securities are investments in debt and equity securities that are purchased and held principally for the purpose of selling them in the near term. Intermediate Accounting 12 Investments
Intermediate Accounting 12 Investments Trading securities These securities are reported at their fair market value on the balance sheet date. and unrealized holding gains and lo osses are included in net income of the period
Trading Securities Trading securities are investments in debt and equity securities that are purchased and held principally for the purpose of selling them in the near term. These securities are reported at their fair market value on the balance sheet date, and unrealized holding gains and losses are included in net income of the period. Intermediate Accounting 12 Investments
Intermediate Accounting 12 Investments Classification of Investments nvey sa (b) debt and equity securities that are not clas classified as trading securities
Investments in available-forsale securities are (a) debt securities that are not classified as being held to maturity, and... …(b) debt and equity securities that are not classified as trading securities. Intermediate Accounting 12 Investments Classification of Investments