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Marketable security classifications: AFS, trading, held to maturity (CFA Series: balance sheet)
TexasCupcake ―
Posted on Feb 11th, 2012
The Income Net ― The key difference among the three classifications (available for sale; trading portfolio; and held to maturity) is the treatment of unrealized gains or losses. For example, assume a company owns a coupon-paying bond that increases in value due to a decline in interest rates: * If trading portfolio, the value increase is recognized on the [...]
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