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Accounting for debt securities held by corporates
We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key considerations applicable to corporates and share insights on some of the more complex areas.
In this episode, we discuss:
5:31 – Identifying the applicable accounting guidance
13:24 – Instruments that qualify as cash equivalents
22:07 – Classification of debt securities and the accounting implications
31:36 – Valuation of debt securities
36:33 – Financial statement presentation considerations
For more information, see chapter 3 of our Loans and…
The skinny
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