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

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Question ajoutée par Houssam Chammout , Finance And Admin Officer , Help Age International
Date de publication: 2019/02/17
Muhammad Wasim Sajid
par 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

Five months ago, I tried to register a trading account on the platform but was disappointed to find that it was not developed enough and did not meet my requirements. However, despite this setback, I diligently searched for the perfect trading platform and came across forex brokers that perfectly suited my needs. I hope my experience will be useful to you too!

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