Sale of Held-to-Maturity Debt Securities under Statement No. 115 for Credit Unions Affected by Hurricane Katrina

05-02 / September 2005
Sale of Held-to-Maturity Debt Securities under Statement No. 115 for Credit Unions Affected by Hurricane Katrina
Subject
Accounting

Guidance for the sale of held-to-maturity (HTM) debt securities under Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities, for federally insured credit unions materially affected by hurricane Katrina.