Term
What is the valuation approach?
Security type: Debt
Management intent: No plans to sell (hold to maturity) |
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Definition
| Valuation Approach: Amortized cost |
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Term
What is the valuation approach?
Security type: Debt
Management intent: plans to sell |
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Definition
| Valuation Approach: Fair Value |
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Term
What is the valuation approach?
Security type: Equity
Management intent: Plans to sell |
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Definition
| Valuation Approach: Fair Value |
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Term
What is the valuation approach?
Security type: Equity
Management intent: Exercise some control |
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Definition
| Valuation Approach: Equity Method |
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Term
Security Category:
Hold-To-Maturity
Valuation Method: (answer)
Unrealized Holding Gains or Losses recognized in (which financial statement account) |
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Definition
Valuation Method: Amortized Cost
Unrealized Holding Gains or Losses recognized in: Net Income |
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Term
Security Category:
Trading Securities
Valuation Method: (answer)
Unrealized Holding Gains or Losses recognized in: (which financial statement account) |
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Definition
Valuation Method: Fair Value
Unrealized Holding Gains or Losses: Recognized in Net Income |
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Term
Security Category:
Available-For Sale
Valuation Method: (answer)
Unrealized Holding Gains or Losses recognized in (which financial statement account) |
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Definition
Valuation Method: Fair Value
Unrealized gains & losses: Recognized as "Other comprehensive income and as separate component of stockholder's equity" |
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