Check out 'Doctor Strange' in 3D, now in theaters! Thanks to everyone at Stereo D for all their great work.
All marketable debt securities are held at cost on a company's balance sheet as a current asset, until a gain or loss is realized upon the sale of the debt instrument. Marketable debt securities are held as short-term investments and are expected to be sold within one year. If a debt security is expected to be held for longer than one year, it should be classified as a long-term investment on the company's balance sheet.
Financial assets are classified as debt, equity, or derivatives. Debt instruments are also called fixed-income instruments. Debt assets with maturities of less than one year are traded in the money market. Long-term debt and equity securities are traded in the capital market.rom Bogleheads. Financial securities, also referred to as financial instruments or financial assets, is a generic term used to describe stocks, bonds, money market securities (e.g., treasury bills), and other instruments representing the right to receive future benefits under a set of stated conditions. .