For an investment classified as held-to-maturity, any unrealized gains and losses are both reported in the financial statements and also disclosed in the notes to the financial statements.

Question

Quizplus · Accepted Answer

For investments classified as held-to-maturity, unrealized gains and losses are not recognized in the financial statements because these investments are measured at amortized cost. Unrealized gains and losses might be disclosed in the notes for informational purposes, but they do not impact the financial statements directly.

For an Investment Classified as Held-To-Maturity, Any Unrealized Gains and Losses