A designated financial instrument whose fair value or related cash flows are meant to offset changes in the fair value...

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

A financial instrument that combines the characteristics of both equity and debt (or both equity instruments and debt instruments). A...

A security that has the features of debt and equity securities or combines such securities together. A typical hybrid security...

It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...