Intermediate Accounting教科书上习题答案12（by J. David Spiceland）.docVIP

Chapter 12 - Investments Chapter 12 - Investments 12- PAGE 92 12- PAGE 109 Chapter 12 Investments Questions for Review of Key Topics Question 12-1 Investment securities are classified as “held-to-maturity,” “trading,” or “available-for-sale” securities. Question 12-2 Increases and decreases in the market value between the time a debt security is acquired and the day it matures to a prearranged maturity value are ignored for a security classified as “held-to-maturity.” These changes aren’t important if sale before maturity isn’t an alternative, which is the case if an investor has the “posit