Held-to-maturity securities

A) are reported at fair market value
B) include stocks as well as bonds
C) may be reported as current or noncurrent assets
D) All of these choices

Held-to-maturity Securities

Debt securities that a firm has the intent and ability to hold until they mature.

Fair Market Value

Fair market value is the estimated price at which an asset would change hands between a willing buyer and willing seller, both having reasonable knowledge of the relevant facts.

Current Assets

Assets owned by a company that are expected to be converted into cash, sold, or consumed within one year or the operating cycle.