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

A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...

An accounting method that uses a combination of accounting methods for recognition and measurement of income items. Principally, the hybrid...

It stands for historical cost; the original cost (acquisition price and other necessary costs) of an asset (and broadly any...

The original cost (acquisition price and other necessary costs) of an asset (and broadly any element on an entity's financials)...

The information that is provided in an entity's financial statements and interim financial reports in such a way that this...

It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...

An investment in debt securities whose holder intends and has the ability to hold till maturity. In practice, such investments...

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

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