A trading security is considered to be an investment that the holder expects to sell in the near-term for a profit. If a business hedges an available-for-sale security with a fair value hedge, the related holding gain or loss should be recognized in profit or loss during the period when the hedge is active. The […]

Data breaches in the financial services industry, and in general, are on the rise. Net profit describes the amount of money left over after subtracting the cost of taxes and goods sold from the total value of all products or services sold during a given accounting period. The related term "net margin" refers to describing [...]