← Ünite 3Ünite 3: Investments — Veri Tablosu
Comparison of Investment Securities Categories
| Investment Category | Measurement Basis | Reporting of Unrealized Gains/Losses | Balance Sheet Classification | Amortization Requirement |
|---|
| Held-to-Maturity (HTM) | Amortized Cost | Not recognized (unless impaired) | Non-current Assets | Yes (Effective Interest Method) |
| Available for Sale (AFS) | Fair Value | Equity (Other Comprehensive Income) | Current or Non-current Assets | Yes (for debt securities) |
| Trading Securities | Fair Value | Income Statement (Net Income) | Current Assets | No |
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