Investment Income Policy
Subscriber Content
This sample investment income policy sets forth guidelines for recording revenue on the sale of investments. In this example, investments may be sold prior to maturity for the purpose of making capital gains, but only with prior approval of the investment portfolio. Investments in marketable debt securities shall be classified as "hold to maturity," "available for sale" or "trading.”
This document can be used as a general guide to understand the investment income policy. Organizations should continuously update and monitor the processes included in this document to ensure that it reflects business operations.