Examlex
List considerations when editing video files for the web.
Available-For-Sale Securities
Financial assets that are neither classified as held for trading nor held to maturity, and are recorded at fair value with unrealized gains or losses reported in other comprehensive income.
Held-To-Maturity Investments
Financial assets acquired with the intent and ability to be held until a defined maturity date.
Fair Value Method
An accounting approach to measure and report assets and liabilities at estimates of their current fair market prices.
Unrealized Holding Gain
The increase in the value of an asset that has not yet been sold and, therefore, not reflected in the earnings.
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