Accountıng Iı Deneme Sınavı Sorusu #979175

I.Trading securities II.Held-to-maturity securities III. Available-for-sale securities Which of the followings is/are equity securities? 


I

II

I and II

I and III

II and III


Yanıt Açıklaması:

• Trading securities are debt or equity securities bought and held principally for the purpose of being sold in the near term to generate income on short-term price differences.

• Available-for-sale securities are debt or equity securities that do not meet the criteria for either trading or held-to-maturity securities. They are held with the intent of selling them sometime in the future. Therefore, they may be short-term or long-term depending on what management intends to do with them.

• Held-to-maturity securities are debt securities that the investor has an intend and ability to hold until their maturity date.

The correct answer is D.

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