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Keywords: debt securities
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2019) 34 (4): 15–29.
Published: 01 November 2019
...Brett W. Cantrell ABSTRACT This case examines the accounting rules for debt security impairments with a particular focus on the role of securities sales in determining whether debt securities are impaired. Generic Bank's securities portfolio contains material unrealized losses, and the bank...
Includes: Supplementary data
