Investments and marketable securities?

Raye Tredennick: All marketable securities are short-term investments, but not all short-term investments are marketable securities.In other words, marketable security is a kind of short-term investment. Marketable securities are held for the purpose of trading them to realize gain from changes in fair values and purchasing them again in future depending on the expected increase or decrease in market prices of shares or bonds although their maturity period is beyond one year from the end of reporting period. It is because you expect to sell them when circumstances arrive. They maybe shares or bonds.Other short-term investments are classified as such because their maturity period is within 12 months from the end of the accounting period.Marketable securities are presented as one line item under the current asset section of the statement of financial position....Show more