For held-to-maturity securities, companies must disclose the amortized cost, the aggregate fair value, the total unrealized gains and losses reported in net income.

Question

Quizplus · Accepted Answer

For held-to-maturity securities, companies must disclose the amortized cost and the aggregate fair value, but unrealized gains and losses are not reported in net income as they are not marked to market.

For Held-To-Maturity Securities, Companies Must Disclose the Amortized Cost, the Aggregate