Accounting Dictionary - Letter D

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Debt securities
represent purchases of debt obligations of another entity. Examples of debt securities include the following: corporate bonds, convertible debt, U.S. government securities, commercial paper, etc. Debt investments can be classified as trading, available-for-sale, or held-to-maturity.
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