Dumbed down Accounting ....what you need to know!!!

[jayxt]

@tonydaboiii

@evasile88

Held to Maturity Securties are recorded at amortized cost on the balance sheet not fair value

Trading securities aren’t held-to-maturity securities. I just realized it.

Trading securities are reported on the BS in fair value, and unrealized g/l are recognized in the IS.

Held-to-maturity securities are not reported in BS & IS, as well as their unrealized g/l.

I believe HTM is recorded at amortized cost on b/s, interest income n realized gain/loss are recorded on I/s; correct me if I’m wrong

[tonydaboiii]

@jayxt

@tonydaboiii

@evasile88

Held to Maturity Securties are recorded at amortized cost on the balance sheet not fair value

Trading securities aren’t held-to-maturity securities. I just realized it.

Trading securities are reported on the BS in fair value, and unrealized g/l are recognized in the IS.

Held-to-maturity securities are not reported in BS & IS, as well as their unrealized g/l.

I believe HTM is recorded at amortized cost on b/s, interest income n realized gain/loss are recorded on I/s; correct me if I’m wrong

Yea you were right, and I was wrong. HTM are recorded at amortized cost on BS, and their realized g/l are recorded on IS. However, UNREALIZED g/l are ignored.

[CapdYa]

Great info. Subbed.