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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.
have a significant impact on short-term trade receivables, but they will for longer-term receivables, contract assets and debt securities, that are not recorded at fair value through profit or loss. If an entity prepares separate financial statements under IFRS, then the ECL model will also apply to intragroup loans.