Time left $0$:$18$:$48$

Hide

Question $8$

Not yet answered

Points out of $14\mathrm{.}00$

Flag question

Question text

Match each investment classification with the proper accounting method.$$ Accounting methods may be used more than once.

Short$-$term held$-$to$-$maturity $($HTM$)$ debt securities

Answer $1$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$

Long$-$term held$-$to$-$maturity $($HTM$)$ debt securities

Answer $2$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$

Available$-$for$-$sale $($AFS$)$ debt securities $($both short$-$term and long$-$term$)$

Answer $3$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$

Trading debt securities

Answer $4$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$

Equity securities with insignificant influence $($both short$-$term and long$-$term$)$

Answer $5$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$

Equity securities with significant influence

Answer $6$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$

Equity securities with controlling influence

Answer $7$ Question $8$Choose...Equity methodConsolidation methodCost $($without any discount or premium amortization$)$Cost $($with discount or premium amortization$)$Fair $($market$)$ value $($with adjustment to equity$)$Fair $($market$)$ value $($with adjustment to income$)$