Accounting for investments, Accounting Basics

Contain the relevant authoritative literature on accounting for investments in held-to-maturity securities using the FASB's Codification Research System. What is the specific citation that explains examples of circumstances under which an investment is available to be sold and thus should not be classified as held-to-maturity? Listout  the circumstances and conditions.

 

Posted Date: 3/21/2013 4:06:34 AM | Location : United States







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