文档介绍：12 Investments
Accounting School · Zhongnan University of Economics & Law
ntermediate Accounting
I
中级会计学
1. Classification and Valuation of Investments
1) Trading securities
2) Available-for-sale securities
3) Held-to-maturity debt securities
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.
Intermediate Accounting 12 Investments
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 e of the period.
Intermediate Accounting 12 Investments
Investments in available-for-sale 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
Investments in available-for-sale securities are reported at their fair value on the balance sheet date. The unrealized holding gains or losses are included in prehensive e.
Intermediate Accounting 12 Investments
Classification of Investments
Therefore, the unrealized holding gains and losses are not included e for the available-for-sale securities.
Intermediate Accounting 12 Investments
Classification of Investments
Investments in held-to-maturity debt securities are debt securities for which pany has the positive intent and ability to hold until they mature.
Intermediate Accounting 12 Investments
Classification of Investments
Investments in held-to-maturity debt securities are reported at their amortized cost on the balance sheet…not their fair value.
Intermediate Accounting 12 Investments
Classification of