recording FV of AFS, HTM, HFT, investment in associate
if we are given
HTM: amoritized cost of 100
HFT: FV of 100
AFS: FV of 100
Equity investment in A: FV 200
on the B/S, normally we have 100+100+100 for HTM, HFT and AFS.
what about the Equity investment of 200? do we include that as well? |