Debt investments: The investments in debt securities are referred to as debt investments.
Debt securities: The financial instruments which are bought by investors, or corporations, or mutual funds, are referred to as debt securities. The companies issue debt securities to raise capital for the purposes of purchasing assets or paying debts.
IFRS: International Financial Reporting Standard is abbreviated as IFRS. The IFRS is set up to bring a standard global language in accounting, so that the other firms across the globe can understand the accounting term of all other businesses.
To Identify: As per IFRS No.9, which is not a category into which debt investment can be classified.
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LooseLeaf Intermediate Accounting w/ Annual Report; Connect Access Card
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