
Debt securities: Debt securities are money borrowed, which must be repaid that has fixed amount, a maturity date, and with a specific rate of interest.
Trading securities: Debt securities which are held with the intention to sell in the short term for profit are called trading securities.
Available-for-sale securities: A debt or equity securities which are purchased with the intention of selling it before its maturity, or selling prior to the longest time period in case if security is without its maturity are available-for-sale securities.
Held to maturity securities: When securities purchased are held till maturity. The intention to hold them till maturity existed at the time of purchase itself.
To identify: To identify the reporting on the asset side of the

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Chapter 17 Solutions
Intermediate Accounting: IFRS Edition
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