Ch13: 投資

Held-to-Maturity (HTM)

満期保有投資

Trading Securities

売買目的有価証券

Available-for-Sale (AFS)

売却可能有価証券

Equity Method

持分法

Significant Influence

重要な影響力

Fair Value Through Net Income (FVTNI)

純利益を通じた公正価値

Unrealized Gain/Loss

未実現損益

Impairment of Investments

投資の減損

Consolidated Statements

連結財務諸表

Fair Value Option (FVO)

公正価値オプション

Debt Security

負債証券

Equity Security

持分証券

Reclassification Adjustment

組替調整

Amortized Cost

償却原価

Control

支配