A correct valuation is

Question

Quizplus · Accepted Answer

Based on the given options, the only correct answer is held-to-maturity at amortized cost (option B). Available-for-sale securities are reported at fair value, while held-to-maturity securities are reported at amortized cost. However, holding held-to-maturity securities at fair value (option C) goes against their classification and violates accounting standards. Therefore, option B is the only correct choice. Option D is not correct as there is a correct answer available.

A Correct Valuation Is