Marketable Securities

Question 0

AFS securities

Answer 0

Securities that are not trading and not held to maturity

Current or non current (GR)
Reported at FV
Unreal g/l to OCI
Invest CF

Question 1

Trading securities

Answer 1

Bought & held mainly for selling in near term

Current (GR) or non current
Reported at FV
Unreal G/l to IS
Op or invest CF

Question 2

Held to maturity securities

Answer 2

• debt securities
  Only if corp had positive intent and ability to hold to maturity

Current or noncurrent (GR)
Reported at am cost
NO unreal g/l
Invest CF