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A main effect compares means for
Held-to-maturity Securities
Debt securities which a company has the positive intent and ability to hold until maturity.
Debt Securities
Financial instruments representing money borrowed that must be repaid, typically with interest, such as bonds, bills, or notes.
Equity Securities
Equity securities are financial instruments that represent ownership in a company, such as stocks, giving holders the right to a proportion of the company’s profits.
Fair Value Accounting
is a financial reporting approach where companies value their assets and liabilities at estimates of their current market prices.
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