Skip to content

Handling Held-to-maturity Balance Sheet & Income Statement

December 22, 2015

Held-to-maturity must be debt securities

Balance Sheet is amortized cost.

Amortized cost is the present value of remaining cashflows (coupon & face amount) discounted at market rate.

Income Statement is interest revenue

Investment Value * Market Rate at Issurance

One Comment

Trackbacks & Pingbacks

  1. Another CFA® Exam is Finished – Muskblog

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: