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Exam Prep, Part 1 > 3.3 Investments in Debt Securities > Flashcards

3.3 Investments in Debt Securities Flashcards

1
Q

_________ represents a creditor relationship with the issuer

A
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2
Q

Three categories of debt securities

A

Trading Securities
Held-to-maturity securities
Available-for-sale securities

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3
Q

Debt securities that the reporting entity has the positive intent and ability to hold to maturity

A

Held-to-maturity

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4
Q

Debt securities intended to be sold in the near term

A

Trading

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5
Q

Debt securities not classified as held-to-maturity or trading

A

Available-for-sale

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Exam Prep, Part 1 (18 decks)

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