貴金屬投資技術(shù)分析英文版(7)(完整版)
【正文】 ealized holding gain ? if the fair value is less than the cost unrealized holding loss ? any unrealized gains or losses on trading securities are charged to revenues ? securities are reported at the fair value in the statement of financial position Chapter 9 MuganAkman 2021 9 Accounting for Marketable Debt Securities ? same as the accounting for marketable equity securities –both are trading securities ? carrying value of these securities will be pared to the market or fair value at the reporting dates ? carrying value = the market value or fair value at the latest reporting date ? unrealized holding gains or losses will be reflected in the ine statement Chapter 9 MuganAkman 2021 10 Available for Sale Securities ? neither as trading securities or held to maturity securities ? held by nonfinancial panies usually ? both equity and debt securities ? nonderivative financial assets that are initially designated by the management as available for sale (AFS) ? typically tied to a specific cash need ? usually classified as longterm assets ? measured at fair value in the statement of financial position ? unlike trading securities。 any unrealized holding gains or
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