Held-to-Maturity Debt Securities Definition | Becker
Accounting Dictionary
Held-to-Maturity Debt Securities
Investments in debt securities are classified as held-to-maturity debt securities if the corporation has the positive intent and ability to hold these securities to maturity. If the intent is to hold the security for an indefinite period of time, but not necessarily to maturity, the security would be classified as available-for-sale. See also trading debt securities and available-for-sale debt securities.
Related Terms:
Trading Debt Securities [FAR]Available-for-Sale Debt Securities [FAR]Back to Dictionary