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متابعة

What is the difference between Held to Maturity, Trading, and Available for sale securities?

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تم إضافة السؤال من قبل Houssam Chammout , Finance And Admin Officer , Help Age International
تاريخ النشر: 2019/02/17
Muhammad Wasim Sajid
من قبل Muhammad Wasim Sajid , Manager , IAPA International (Amin Mudassar & Co. Chartered Accountants)

Held to maturity securities are debt securities which the enterprise has the intent and ability to hold to maturity. These are reported at amortized cost.

Trading securities are debt and equity securities held principally for selling them in the near term. They are reported at fair value, with unrealized gains and losses , through profit or loss statement

Available for sale securities include all other debt and equity securities, and are reported at fair value. Unrealized gains and losses are reported at fair value, through other comprehensive income or loss

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