Portfolio of available-for-sale securities-held-to-maturity

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Major difference in the accounting for a portfolio of "trading securities" vs. "available-for-sale securities" vs. "held-to-maturity"?

In other words, what are the main differences in accounting treatment among the three categorized investment holdings, trading securities, available-for-sale securities, and held-to-maturity?

Reference no: EM13790076

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