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

Question

Quizplus · Accepted Answer

Unrealized gains and losses for held-to-maturity investments are not recorded or disclosed in the financial statements because these investments are carried at amortized cost, not fair value.

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