A company may invest in “available for sale securities” to provide liquidity and diversified portfolio risk. For example, a company may decide to purchase these security instruments in two or more ...

Available-for-sale securities are adjusted on balance sheets to reflect fair market values. Changes impact stockholders’ equity via Accumulated Other Comprehensive Income or Loss. Monitoring these ...

The cost of goods available for sale is the cost of the inventory that you have on hand. You haven't sold this inventory to your customers yet. You simply have it in your stock and you could ...