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Many companies invest in the stock of debt securities of others. They may so for several reasons Identity which activities term, definition relates to accounting stilles sociated with accounting for investments - Recognition valuation Clasuncation Disclosure Choose . Choose . Choose Choose Choose Short-term restments, also called marrible securities have a maturity of more than 90 days but are intended to be held only in cash is needed for current operations Long larm investments must be evavaled annually for any impairment or decline is value that is more than temporary If such an impatment at loss of the investment must be recorded Sales of investments are reported on the date of sale Companies provide detailed information the manner in which they account for reporting in the notes to the financial statements The value of investments on the balance sheet is adjusted to reflect subsequent conditions. These conditions may reflect changes in the market value of a value of the investments changes caused by the passage of time (as in amortization or changes in the operations of the investee connes investments are valued according to the cost principle cost of the time they are purchased Long-term investments are intended to be held for more than one year long-term investments are reported in the investments section of the stance sheet There is emer a transfer of funds or a definite obligation to pay a The cash amounts of purchases and sales et investments appear in the investing activities section of the statement of canh tows Valuation Lae other purchase transactions Companies provide detailed information about their investments Gains or losses on investments are also reported on the income statement Gains and losses appear as adjustments in the operating activities section of the statement of cash Choose Choose 1 Choose . Choose Choose Choose . Choose Investments with a maturity of less than 0 days are classified as cash equivalents Choose . Choose Purchases of investments are recorded on the date on which they are made Investment can be measured at far value under IFRS or nel present value under GAAP The exchange price associated with an actuator potential butiness transaction between mantat participants The cost of purchase price includes any commissions or fees Choose . Choose . wetents in debt and equity securities are classified as either shoulderm or long term Increase in Assets Short-term or Longterm investment and a decrease in cash or Cash Outtow or increase in Liability Choose Choose . Many companies invest in the stock or debt securities of other firms. They may do so for several reasons Identity which activities term, definition relates to accounting principles aules associated with Accounting for Investments Recognition Valuation . Classification Disclosure Choose Choose Choose Chooso Short-term investments, also called marketable securities have a maturity of more than 90 days but are intended to be held only until cash is needed for current operations Long-term investments must be evaluated annually for any impairment or decline in value that is more than tomporary If such an impairment exists a loss on the investment must be recorded Sales of investments are reported on the date of sale Companies provide detailed information the manner in which they account for soporting in the notes to their financial statements The value of investments on the balance sheet is adjusted to reflect subsequent conditions. These conditions may reflect changes in the market value or fair value of the investments, changes caused by the passage of time (as in amortization) or changes in the operations of the investee companies Investments are valued according to the cost principle cost at the time they are purchased Long-term investments are intended to be held for more than one year Long-term investments are reported in the investments section of the balance sheet There is either a transfer of funds or a definite obligation to pay The cash amounts of purchases and sales of investments appear in the investing activities section of the statement of cash flows. Valuation like other purchase transactions Choose Choose Choose Choose Choose Companies provide detailed information about their investments Choose Gains or losses on investments are also reported on the income statement Choose Gains and losses appear as adjustments in the operating activities section of the statement of cash flows Choose Choose Choose Choose Investments with a maturity of less than 30 days are classified as cash equivalents. Purchases of investments are recorded on the date on which they are made Investment can be measured at fair value under IFRS or not present value under GAAP The exchange price associated with an actual or potential business transaction between market participants The cost or purchase price includes any commissions or fees Investments in debt and equity securities are classified as either short-term or long term Increase in Assat as Short-term or Longterm Investment and a decrease in cash or Cash Outflow or increase in Llability Choose Choose Choose