Concept
Version 6
Created by Boundless
Assessing Fair Value
![Debt](../../../../../../../../../figures.boundless-cdn.com/13235/full/7165690737-14e08e6b63.jpeg)
Debt
A company initially records the "available for sale securities" at cost. While holding onto the securities the company must calculate the fair market value for these securities at the end of each subsequent accounting period.
Source
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