Examlex
Cole Porter's Begin the Beguine is an example of
Debt Investments-AFS
Available-for-sale debt investments represent debt securities that a company intends to hold for a period of time but may sell before maturity for capital management reasons.
Loss on Sale
The financial loss realized when the selling price of an asset is less than its carrying value on the balance sheet.
Available-For-Sale Securities
Debt or equity securities not classified as held-to-maturity or trading securities, and are purchased with the intention of selling before they mature.
Controlling Influence
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, often through ownership or agreement.
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