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svetoff [14.1K]
3 years ago
13

In which investment category are fair values and subsequent growth of an investee not relevant for reporting?

Business
1 answer:
Iteru [2.4K]3 years ago
4 0

Answer:

The correct answer is <em>held-to-maturity securities</em>.

Explanation:

Securities held until expiration (HTM) are purchased to be held until expiration. The management of a company could invest in a bond that they plan to hold until they expire. As a result, there are different accounting treatments for retained securities until maturity compared to securities that must be settled in the short term.

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