Exam (elaborations)
CFA level 1 Complete Study Guide (722 Terms) with Verified Detailed Definitions .
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Available-for-sale securities - Answer: Under US GAAP, debt securities not classified as either held-to-maturity or held-for-trading securities. investor is willing to sell but not actively planning to sell. available-for-sale debt securities are reported at fair value on the balance sheet with un...
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