The counter-argument for (1) not measuring held-to-maturity debt securities at amortized cost and (2) recognizing most changes in fair value during the contractual term of the debt include any change in the _____ could change the investor's willingness or ability to hold the securities until maturity.

Question

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All of the above factors could potentially change the investor's willingness or ability to hold the securities until maturity. Economic circumstances, interest rates, and credit risk of the borrower could affect the value and perceived risk of the held-to-maturity securities. The investor's need for cash could also lead to a sale of the securities before maturity. Therefore, these factors should be considered when deciding whether to measure held-to-maturity debt securities at amortized cost or fair value.

The Counter-Argument for (1) Not Measuring Held-To-Maturity Debt Securities at Amortized