Section 3
Debt for Sale
Book
Version 3
By Boundless
By Boundless
Boundless Accounting
Accounting
by Boundless
3 concepts
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Accounting for Sale of Debt
How debt sales are recorded depends on whether the debt is classified as "held-to-maturity," "a trading security," or "available-for-sale".
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Accounting for Sale of Stock
How the stock sale is accounted for depends on the type of stock sold.
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Assessing Fair Value
Companies must calculate the fair market value for these available for sale securities at the end of each subsequent accounting period.