A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....

An approach of accounting that reflects the actual and the reality of an event or transaction at the time it...

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

A measure of value that represents the value obtained- in the past  (i.e., the price received in a past transaction)...

It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

A method of accounting that has historical cost (HC) as a measurement base for assets and liabilities. At initial recognition,...

A category of an entity's assets that are held for the sole purpose of use, either in a direct way...

It stands for held for use investment; a category of an entity's investments that are held for the sole purpose...

It stands for held for use asset; a category of an entity's assets that are held for the sole purpose...