{"id":16057,"date":"2013-05-03T13:43:48","date_gmt":"2013-05-03T08:13:48","guid":{"rendered":"http:\/\/vskills.in\/certification\/tutorial\/?p=16057"},"modified":"2024-04-12T14:14:46","modified_gmt":"2024-04-12T08:44:46","slug":"evaluating-marketable-securities-2","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/evaluating-marketable-securities-2\/","title":{"rendered":"Evaluating Marketable Securities"},"content":{"rendered":"

Evaluating Marketable Securities<\/strong><\/h3>\nWe have investments in marketable securities which are considered \u201cavailable-for-sale\u201d under the provisions of the accounting standard for certain debt and equity securities. Marketable securities are included in the accompanying consolidated balance sheets in Short-term investments, Investments in unconsolidated businesses or Other assets. We continually evaluate our investments in marketable securities for impairment due to declines in market value considered to be other-than-temporary. That evaluation includes, in addition to persistent, declining stock prices, general economic and company-specific evaluations. In the event of a determination that a decline in market value is other-than-temporary, a charge to earnings is recorded for the loss, and a new cost basis in the investment is established.\n\nTrading securities (HFT)<\/strong>\n\nare investments in equity instruments, such as stocks, options, rights\nwarrants or debt instruments, such as bonds, which the investor has acquired in an attempt to\nmake profits by buying and selling within a short period of time. These are normally classified as\ncurrent assets.\n\nAvailable-for-sale (AFS\/AVS)<\/strong>\n\nsecurities are all investments in marketable equity or debt\ninstruments that do not fit the definitions of HTM or trading securities. These may be classified\nas current or noncurrent assets, depending on the expected date of sale. If the holding period of\nthe securities is indefinite, they should be classified as noncurrent assets.\n\nHeld-to-maturity (HTM)<\/strong>\n\nsecurities are investments in bonds and other debt instruments which\nthe investor has the ability and intent to hold until the due date for repayment. These are\nclassified as noncurrent assets (unless the maturity date is less than one year from the balance\nsheet date).\nAs a result, there are two different categories for equity securities (these cannot be HTM\nsecurities), and three categories for debt securities. They are categorized based on\nmanagement\u2019s intentions.\n\nTrading Securities (HFT)<\/strong>\n\nWhen trading securities are acquired, they are recorded at cost. Since they are being purchased\nfor the purpose of generating profits from resale, they are a form of inventory, and transactions\nare normally reported in the operating activities section of the statement of cash flows.\nDue to the marketable nature of these securities, and the intention to sell them in the near future,\nfluctuations in market price are taken into account in reported net income each period, even for\nsecurities that have not been sold during the period. The carrying values of the securities are\nadjusted to market price on a continuous basis\n

Apply for Equity Research Certification Now!!<\/h3>\n \n\nhttp:\/\/www.vskills.in\/certification\/Certified-Equity-Research-Analyst<\/a>\n\n \n

Back to Tutorials<\/strong><\/a><\/h4>","protected":false},"excerpt":{"rendered":"

Evaluating Marketable Securities We have investments in marketable securities which are considered \u201cavailable-for-sale\u201d under the provisions of the accounting standard for certain debt and equity securities. Marketable securities are included in the accompanying consolidated balance sheets in Short-term investments, Investments in unconsolidated businesses or Other assets. We continually evaluate our investments in marketable securities for…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[3331],"tags":[6843,4044],"class_list":["post-16057","page","type-page","status-publish","hentry","category-equity-research","tag-equity-research","tag-evaluating-marketable-securities"],"acf":[],"yoast_head":"\nEvaluating Marketable Securities - Tutorial<\/title>\n<meta name=\"description\" content=\"Evaluating Marketable Securities. 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