Available-for-Sale Securities are financial assets, such as stocks or bonds, that a company intends to sell in the future but not actively trade. These securities are reported on the balance sheet at fair value, with unrealized gains and losses recorded in other comprehensive income until realized. What are available-for-sale securities? They are a category of investments distinct from trading or held-to-maturity securities.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
