Business Reporting Language was adopted by the SEC to make financial statements easier to use.This project requires your understanding of the material covered in “Chapter 12 Investments”, basic knowledge of Excel, and XBRL. Goal of the project:
Identify which banks had the most decrease in available-for-sale securities and most increase in held-to-maturity securities using XBRL. Then, explain why these banks experienced an increase in such classifications of investment securities by searching financial statements, news articles and other sources.