Can equity investments be categorized as trading


Question 1: Can equity investments be categorized as "trading", meaning the company expects to hold the investments for the short term only?

Question 2: Can both stocks and bonds be categorized as held to maturity?

Question 3: Can a company change the category their investments are in? If so, how is the accounting for these investments handled as a result?

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Accounting Basics: Can equity investments be categorized as trading
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