Held 2 Maturity

held to maturity, i.e. bonds & shares --> do we realize both Dividends and Coupon payments (i.e. interest) on the income statement?

HTM is only for debt securities i.e. bonds. Cost method (which is same as HTM in terms of B/S and I/S effects) is used for non-publicly traded equity securities i.e. shares. And yes, for both and infact all methods, divs & interest as well as realized gains are recognized on I/S.

adb is right but in theory is shares could be held to maturity cupons and div go on income statement

can you please tell me when should we us the Cost Vs. Equity method of accounting? is it when we own less than 20% and we have no significant interest?

Yes…less than 20% OR, greater than 20% and any of the equity method violations come into play…Litigation, standstill agreements, investee has another majority holder, or other indications of lack of ability to exert influence.

no influence cost or fmv influence equity control consolidation the % are just for guidelines