CPA- FAR: Held-to-Maturity (HTM) Debt Security: Current or Not Current? Measurement? Unrealized G/L? Realized G/L? Credit Loss Treatment?

Question

Held-to-Maturity (HTM) Debt Security: Current or Not Current? Measurement? Unrealized G/L? Realized G/L? Credit Loss Treatment?

LandiniLizard · Accepted Answer

Both, Amortized Cost, N/A, N/A, Amortized Cost - PV = Credit Loss on IS

Held-to-Maturity (HTM) Debt Security: Current or Not Current? Measurement? Unrealized G/L? Realized G/L? Credit Loss Treatment?