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#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at cost or amortized cost:

Financial assets:

  • Unlisted instruments (there is no reliable valuation measure).
  • [...]
  • Loans and receivables.

Financial liabilities:

  • All other liabilities (such as bonds payable or notes payable).
Answer
Held-to-maturity investments (bonds).

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at cost or amortized cost:

Financial assets:

  • Unlisted instruments (there is no reliable valuation measure).
  • [...]
  • Loans and receivables.

Financial liabilities:

  • All other liabilities (such as bonds payable or notes payable).
Answer
?

Tags
#cfa-level-1 #reading-26-understanding-balance-sheets
Question

Measured at cost or amortized cost:

Financial assets:

  • Unlisted instruments (there is no reliable valuation measure).
  • [...]
  • Loans and receivables.

Financial liabilities:

  • All other liabilities (such as bonds payable or notes payable).
Answer
Held-to-maturity investments (bonds).
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Subject 3. Financial Instruments: Financial Assets and Financial Liabilities
ts with fair value exposures hedged by derivatives. Financial liabilities: Derivatives. Financial liabilities held for trading. Non-derivative instruments with fair value exposures hedged by derivatives. <span>Measured at cost or amortized cost: Financial assets: Unlisted instruments (there is no reliable valuation measure). Held-to-maturity investments (bonds). Loans and receivables. Financial liabilities: All other liabilities (such as bonds payable or notes payable). Accounting for Gains and Losses on Marketable Securities Held-to-maturity securities. Debt securities that management intends to hold to their m

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