Examlex
According to the text, all the following are examples of ethical behavior by organizations, except:
Held-to-Maturity Debt Securities
Debt investments that a company has the positive intent and ability to hold until their maturity dates, typically reported at amortized cost.
Fair Value Method
An accounting approach where assets and liabilities are reported at their prices that would be received to sell an asset or paid to transfer a liability.
Cost Method
An accounting method where investments are recorded at their acquisition cost without considering market value changes unless a permanent decline in value has occurred.
Amortization
The process of gradually writing off the initial cost of an intangible asset over a period.
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