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xxTIMURxx [149]
3 years ago
7

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase wit

h the correct term. Securities held to maturity Unrealized holding gains and losses Impairment of securities available for sale Losses of investee Amortization of a patent that was obtained in a business acquisition A. Requires positive intent and ability. B. Reported in the income statement for trading securities. C. Requires recognition in the income statement if judged to be other than temporary. D. Reduces investment account under the equity method if its fair value is higher than its book value. E. Recognized only to the extent of carrying value under the equity method.
Business
1 answer:
vodka [1.7K]3 years ago
6 0

Answer:

1 -- A, 2 -- B, 3 -- C, 4 -- E, 5 -- D

Explanation:

Securities held to maturity --

It requires the positive intent as well as ability.

Unrealized holding gains and losses --

Reported for the income statement of trading securities.

Impairment of securities available for sale --

Requires a recognition in income statement when judged to be other than the temporary.

Losses of investee --

Recognized only to extent of the carrying value under an equity method.

Amortization of a patent that was obtained in a business acquisition --

Reduces the investment account under an equity method if the fair value is higher than the book value.

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<h3>What is interdependence?</h3>

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