Investments classiﬁed other than as held-to-maturity bond investments should be reported on the statement of ﬁnancial position at fair value.

Question

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Investments that are classified as available-for-sale or trading securities should be reported at fair value on the statement of financial position. Only held-to-maturity bond investments can be reported at amortized cost.

Investments Classiﬁed Other Than as Held-To-Maturity Bond Investments Should Be