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Basic Question 0 of 8
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. |
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
Learning Outcome Statements
describe global variations in ownership structures and the possible effects of these variations on corporate governance policies and practices;
CFA® 2025 Level II Curriculum, Volume 3, Module 17.