Summarizing FASB Concepts
csula26
fasb_e_12-28.docxE 12-28 FASB codification research
The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles.
Required:
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Obtain the relevant authoritative literature on accounting for investments in held-to-maturity securities using the FASB's Codification Research System at the FASB website ( www.fasb.org ). |
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What is the specific citation that describes examples of circumstances under which an investment is available to be sold and therefore should not be classified as held-to-maturity? |
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List the circumstances and conditions. |
