securities (current or non- current) that are non strategic neither "held for trade" nor held-to-maturity and that have a readily available market price. Any gain or loss resulting from marking AFS investments to market is reflected in other comprehensive income and not included in net income until they are realised.
C
yes
Held for trade securities are stocks and bonds that are held with intention of selling in order to generate profits. Therefore there will be a selling price and all unrealized gains and losses are reported on the income statement. The Available for Sale securities are bonds and stocks that are sold with no intention of profit and all unrealized gains and losses are included in Other Comprehensive Income. Both need yearly fair value adjustments.
If investment securities are held to fruition, they are considered amortized costs. Those to be carried for less time are listed under available for sale, and filed under accumulated other income.
The member who purchase and sale government securities on the stock exchange are known as security dealer.The dealer should have information about the several kinds of government securities.
securities and exchange commission (SEC)
securities and exchange commission (SEC)
In India it is SEBI - Securities and Exchanges Board of India In USA it is SEC - Securities Exchange Commission
dealer market
The Securities Exchange Commission (SEC ) was designed to protect investors. It enforces regulations on securities firms to make sure there are no regulations that are not being carried out correctly for the benefit of investors.
There are many types of bonds that are available through a bank. The types of bonds available include US Government securities, Mortgage backed securities, municipal bonds, and corporate bonds.
Check with the SEC