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Which of the following statements about the various classifications of securities held by a firm is least accurate? A. Trading securities are, by definition, current assets because the firm intends to trade these securities in the near term. B. A firm which invests in the debt securities of another firm cannot classify these securities as "held to maturity" if they have the positive intent and ability to hold the securities until final maturity. C. Equity securities of other companies cannot be classified as "held to maturity" under SFAS 115. |