Group 1: Held to Maturity (HTM) Securities and their Accounting Treatment

#FMIPAUI #MathDept #ActuarialProgram #AccountingClass Have you ever heard about Held to Maturity (HTM) securities? Held to Maturities are one out of many debt securities types. HTM securities are purchased to be owned until maturity. In this video, we’ll understand more about what is HTM securities, what are the pros and cons, and how accounting treatment is in HTM securities with our very own Accounting Expert , Joe. Find out the answer in this video! Content Researchers : Hans Kristian (1906285762) Jason Wijaya (1906375972) Thania Farahsifah Isni (1706021820) Script Writers : Filbert Jose Chaivier (1906285730) Daniel Jilies (1906357673) Emilia Angeline Lauren (1906357761) Editor : Gaston Putra Amos (1906357692) Animator : Marko Chindranata (1906373885) References : -https://www.investopedia.com/terms/s/security.asp#:~:text=Securities%20are%20fungible%20and%20tradable,aspects%20of%20debt%20and%20equity. https://www.investopedia.com/terms/h/held-to-maturity-security.asp https://corporatefinanceinstitute.com/resources/knowledge/accounting/held-to-maturity-securities/ http://archives.cpajournal.com/old/14469497.htm Statement of Financial Accounting Standards No. 115 https://www.investopedia.com/terms/d/debtsecurity.asp Accounting and Financial Reporting in Life and Health Insurance Companies