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Basic Question 1 of 10
Investment securities are reported on a balance sheet at fair value for:
B. Trading Securities = Yes, Securities Available-For-Sale = Yes.
C. Trading Securities = No, Held-to-Maturity Securities = Yes.
A. Trading Securities = Yes, Securities Available-For-Sale = No.
B. Trading Securities = Yes, Securities Available-For-Sale = Yes.
C. Trading Securities = No, Held-to-Maturity Securities = Yes.
User Contributed Comments 1
| User | Comment |
|---|---|
| quanttrader | trading securities and securities available for sale can be reported on balance sheet at fair value. Held-to-maturity securities must be recorded at cost. |
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Learning Outcome Statements
describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities;
distinguish between IFRS and US GAAP in their classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;
analyze how different methods used to account for intercorporate investments affect financial statements and ratios.
CFA® 2025 Level II Curriculum, Volume 2, Module 10.