For securities classified as held-to-maturity, companies must disclose the aggregate fair value of those securities in the notes to its financial statements.

Question

Quizplus · Accepted Answer

Companies are required to disclose the fair value of held-to-maturity securities in the notes to the financial statements, even though they are reported at amortized cost on the balance sheet.

For Securities Classified as Held-To-Maturity, Companies Must Disclose the Aggregate