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Basic Question 0 of 5

Investment securities are reported on a balance sheet at fair value for:

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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I passed! I did not get a chance to tell you before the exam - but your site was excellent. I will definitely take it next year for Level II.
Tamara Schultz

Tamara Schultz

Learning Outcome Statements

compare the risk and return characteristics of different types of equity securities

CFA® 2025 Level I Curriculum, Volume 3, Module 4.