Why arent changes in the value of held-to- maturity and equity method securities accounted for on the

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Why aren’t changes in the value of held-to- maturity and equity method securities accounted for on the books of the investor?

Maturity
Maturity is the date on which the life of a transaction or financial instrument ends, after which it must either be renewed, or it will cease to exist. The term is commonly used for deposits, foreign exchange spot, and forward transactions, interest...
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Accounting concepts and applications

ISBN: 978-0538745482

11th Edition

Authors: Albrecht Stice, Stice Swain

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