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Chapter 14: Investments in Debt and Equity Securities (Cambridge)

Horizontales
Abbreviation for debt method used for trading securities and equity method used with investor who does not have significant influence.
Abbreviation for account that holds other comprehensive income from current and previous years and reported in the statement of stockholders' equity.
Debt security that investor has positive intent and ability to keep until its maturity date.
Other _____ _____ are changes in equity that arise from transactions and other events and circumstances from nonowner sources.
Equity method is used when investor has significant _____ and typically owns 20% to 50% of voting stock.
Holding loss or gain that occurs when investment is sold.
Method used when investor has equity controlling interest in a company; more than 50% ownership.
A security representing an ownership interest in an entity.
Verticales
_____ _____ Adjustment is a balance sheet account that contains holding gains and losses.
Debt security that is not held-to-maturity or trading.
Debt security typically bought and held primarily to be sold in the near term.
Debt method used for held-to-maturity securities.
Abbreviation for debt method used for available-for-sale securities.
_____ holding gain (or loss) is difference between amortized cost and fair value of an investment because asset has not been sold.
A security representing creditor relationship with an entity.