Examlex
All the following are employers' responsibilities EXCEPT:
Held-To-Maturity
Held-to-maturity refers to investment securities that a company has the intent and ability to hold until a specified maturity date.
GAAP
A collection of norms and guidelines utilized in the United States for the purposes of financial reporting and accounting, known as the Generally Accepted Accounting Principles.
Available-For-Sale
A classification of financial assets indicating that they are not held for trading purposes nor intended to be held to maturity, but are available for sale if needed.
Disclosures
A requirement for companies to present all relevant financial and operational information in their financial reports to ensure transparency and fairness.
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