FINANCIAL ACCT-CONNECT
FINANCIAL ACCT-CONNECT
8th Edition
ISBN: 9781266627903
Author: Wild
Publisher: INTER MCG
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Chapter C, Problem 6DQ
Summary Introduction

Concept Introduction:

Available for sale debt securities are the investments in debt securities that are not classified under held to maturity or trading debt securities categories. These investments are recorded using the fair value valuation method. 

To indicate: the reporting of unrealized gain or loss on investment in available for sale debt securities.

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