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Financial Accounting > Chapter 17: Investments > Flashcards

Chapter 17: Investments Flashcards

1
Q

Held-to-maturity

Debt securities

A

Plans to hold the security to maturity.

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2
Q

Trading

Debt securities

A

Plan to sale in the near future to generate income.

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3
Q

Available-for-sale

Debt securities

A

Cannot be classifed as held-to-maturity or trading.

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4
Q

Amortized cost

A

Acqusition cost plus or minus amortization of discount or premium.

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Financial Accounting (21 decks)

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