Accounting for debt securities held by corporates

We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key considerations applicable to corporates and share insights on some of the more complex areas. In this episode, we discuss: 5:31 – Identifying the applicable accounting guidance13:24 – Instruments that qualify as cash equivalents 22:07 – Classification of debt securities and the accounting implications31:36 – Valuation of debt securities36:33 – Fin...