This is the introductory video to our self-study eLearning course “Investments: Debt Securities.” Check it out here: https://revolution.gaapdynamics.com/courses/investments-debt-securities
A debt security is any security that represents a creditor relationship with an entity and is one of the various forms of investments an entity may hold. The accounting for debt securities will depend on the classification of the investment as either held-to-maturity, trading, or available for sale. In our CPE-eligible eLearning course, you will delve into the accounting for debt securities, including the classification and measurement requirements under ASC 320 and the credit loss and impairment guidance under ASC 326.
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